Sector: Executive Price: £47,895 Fuel: 56.5mpg CO2: 132g/km

With its three-pointed crosshair aimed firmly at Audi and BMW, Mercedes-Benz is out to grow its share of the premium end of the market, backed by investment in people and processes. With fleet sales likely to play a significant part, there are signs of change in the product range too.

For the CLS, which was refreshed last year, this encompasses an effort to make the stylish four-door coupe, and the equally graceful Shooting Brake version, a little more affordable. Granted, this isn’t a mass-volume car but, behind subtle updates to the styling, it’s never been more affordable.

Mercedes-Benz no longer offers an entry-level trim, so the refreshed CLS range opens with the AMG Line trim. As well as the sports bodykit and larger wheels, it means all models feature the eight-inch tablet-like display with COMAND Online, as well as heated front seats and clever LED headlights which only dip the part of the beam which could dazzle oncoming traffic. For the first time, this comes in at well under £50,000.

What that does mean is there’s a reduction in power at the entry-point of the range. The four-cylinder CLS 250 CDI was dropped during the facelift, replaced with the CLS 220 d. Essentially it’s the same 2.1-litre diesel engine, but produces 27bhp less. In turn, CO2 emissions are under 129g/km and like-for-like entry pricing has come down too.

A low-powered diesel engine has the potential to be a big sacrifice for a luxury car like this, but it works well here. This engine can be noisy and rough in smaller cars, but it’s very quiet in the CLS and 175bhp is plenty of power for easy motorway cruising, delivered smoothly through the seven-speed automatic gearbox. Ride quality is excellent despite the large wheels of the AMG Line.

So the CLS feels most at home driven gently, rewarding a light right foot with economy of around 50mpg and never really feeling like the cheap option. Ultimately the only shame is that the Shooting Brake comes in at 132g/km, frustratingly close to the 130g/km Capital Allowances threshold, which could curb some of its appeal as a business car.

Not that it has direct rivals to benchmark itself against – the Shooting Brake is a unique option at this part of the market. But the ever-broader range of niche products means drivers with the ability to choose a near-£50,000 business car have plenty of choice, the CLS having to face up to large estates, four-door coupes, SUVs and segment-breaking coupe-SUVs now including the brand’s own GLE Coupe.

All of which are niches that Mercedes-Benz can satisfy. In its pursuit of ever-broader appeal, there is no shortage of executive-class options behind that three-pointed crosshair.

Verdict:

A reduction in power hasn’t blunted the luxurious CLS-Class too much, but perhaps a CO2 reduction using the brand’s more powerful diesel-electric hybrid system would offer a better compromise as a business car.