The main issue with your list of requirements is that cars that are smart, luxurious and comfortable as well as either electric or hybrid are almost certainly going to exceed the £40,000 list price when new and therefore fall foul of the Expensive Car Supplement, so unless you are prepared to compromise elsewhere, paying the ECS is going to be the unavoidable cost of meeting the other requirements.

A good starting point would be the Mercedes-Benz E 300e, which is a plug-in hybrid to give silent running in EV mode as well as offering a high quality interior and a sumptuous ride. 2025 examples are available from under £50,000 with low mileages. However, if reliability is paramount then we would suggest looking another Lexus in the shape of the RZ. It too has excellent ride quality and the interior is tastefully finished as well as packed with technology, while Lexus has consistently performed well in the Honest John Satisfaction Survey. As for buying one, there are delivery mileage cars and demonstrators for sale for under £50,000.