Last year I drove Ford’s updated Kuga SUV and this year I’ve taken the four-wheel-drive version for an even longer run. The cars are identical in terms of appearance – modern and good-looking. They have a strong Ford identity and the white colour of the test car was fresh.

The temptation to test the off-road ability was somewhat muted at the time because ground conditions were not as good as they normally are in the middle of July. The weather was milder and damper, but it did not deter me from taking the cross-country route. And yes, the automatic Ford 4x4 system kicked in on the soft and greasy spots without any excitement. I motored through some rushy grass fields with a level of temerity brought on by smooth 235/45 R19 Continental tyres.

The 4x4 version has the added advantage of having more pulling power; you can tow an extra 300kg of trailer weight as long as it has brakes. That’s another bonus, but I can’t reliably vouch for whether it will pull that load from a wet field.

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Fuel economy and running costs are the competitive issues in this midsize SUV sector. Ford’s improved 2.0-litre turbo-diesel engine is designed for better economy. Ford has claimed a 10% improvement over the previous model.

The official fuel economy figures are reasonable at 16.9km/litre (5.9l/100km or 47.9 mpg). My test result was a little different though. The car’s computer showed a range of 748km and I returned a figure that was only marginally less than that. But it still meant that my economy rating was 30% lower than the official figures. That seemed a little higher than some of the competition.

Last year, the two-wheel-drive Kuga gave me similar economy results, in that case almost 40% lower than the official rating. The four-wheel-drive is not a full-time one so it was interesting that the economy differences were not significant. On a rough calculation, the four-wheel-drive version will incur a running cost difference of close to €200 per year in fuel consumption. Equally important is the fact that it comes with a higher CO2 rating, up from 139g/km to 154g/km. This pushes this model into band D for motor tax purposes, with an additional annual running cost of €200.

So consider the four-wheel-drive option carefully because, over a five-year period, the new Kuga could cost you €2,000 extra in running costs. You need to justify this and the extra buying price of €4,500 with the additional finance implications this brings if you opt for the four-wheel-drive Kuga.

On the inside, the comfort features are the same in both models and it is as modern on the inside as it is on the outside. Seat position is good too.

There’s loads of safety gear, confirmed by the impressive Euro NCAP five-star safety award in 2012. This car has the new Ford SYNC voice control system that reads text messages out, lets you control your music and make and take calls on your mobile. The system uses simple, direct voice commands so that you can focus your attention on driving.

The system also lets you play songs from a USB or MP3, or stream music from a Bluetooth-compatible mobile phone. And you can use it to put together a playlist of tracks similar to the one you’re listening to.

Cars such as the Nissan Qashqai, Toyota RAV4 and Volkswagen Tiguan are real competitors for the Kuga, that is until you realise that you can now get a commercial four-seat version of the Kuga at a more cost-effective price. Ford call this version the Kuga Utility and it can be taxed as a commercial at just €333 an annum.

This is available in the Zetec or Titanium grade and they are a higher level of specification with lots of equipment as standard. Here the price drops to €33,970 for the four-wheel-drive version and €31,580 for the two-wheel-drive version.

These are keen prices if it fits the bill in terms of being a VAT-registered business where you can get an additional VAT refund on top of what is a quality SUV. If not, you can still get the value as a commercial 4x4 with car-like qualities and the extra safety of rear seats.

Ford Kuga AWD 2.0 TDCi

Engine 2.0 litre

Engine power 140bhp

0-100km/hr 10.7 seconds

Economy 16.9km/litre

Fuel tank capacity 60 litres

CO2 emissions 154g/km

Road tax band D (€570) or €333 commercial

Main service 20,000km

Euro NCAP rating Five star

Towing rating 2,100kg

Warranty Five years

Entry price €33,450 or €31,580 Utility

NI price £22,009