Ford will soon launch the all-new C-Max and, like the S-Max/Galaxy duo, it will come in two flavours – a sleek five-seater hatch to replace the current model and a practical sliding-door version with seven seats. That means Ford will offer not one, not two but three seven seaters in its range. People carrier overkill? Not really. Ford is simply covering all the bases, keeping previous customers happy while sucking in new ones, without really having to do much extra work. Clever stuff.

In mainland Europe the S-Max is the big seller because it's seen as a desirable alternative to the traditional estate, with Audi A4 Avants and BMW 3-Series Tourings being common trade-ins. In Ireland, however, we shun the better-looking and four-grand cheaper S-Max for the dumpier Galaxy. Why? Simple, really. It's a lifestyle thing. We're unlikely to get a notion on Friday afternoon and decide to drive to the Alps for a spot of skiing for the weekend because, well, it'll take you the weekend to get there and back. But mainland Europeans have that luxury. And the same goes for breaks in the sun, attending distant sporting events, family reunions, summer holidays...you name it. They need cars that can hold a lot of stuff and that can also tackle twisty mountain roads, which is why wagons have traditionally been so popular. But the S-Max offers so much more: More space (or a couple of extra seats in case you need them) and better handling than most cars, plus a nicer view of the Alp you happen to be crossing. And it’s cool, too. It’s sleek and futuristic-looking with a name that sounds like a snowboarding trick. What’s not to love?

And I do love it. Even though I only have two kids, there are many occasions when I would use the extra seats if I had them. Collecting my parents from the train station, for example, involves re-jigging the seats in our family C-Max and either moving one of the child seats or putting it in the boot. It's a pain and it's difficult to do while also trying to keep an eye on two small kids but with the S-Max, it's no problem. Just turn up and once the grandparents have locked onto the kids, you have all the time you need to erect those rear seats. The boot's massive, the view out is brilliant and the step-up in quality and technology is also huge.

For 2010, the changes to the S-Malaxy are limited. There's been a mild styling tweak with new wheels and colours plus LED daytime running lights, but the big news is the introduction of new Eco-Boost petrol engines that absolutely nobody in Ireland will buy. With 203hp and 300Nm of torque, there's no shortage of go (0-100km/h in 8.5 seconds, top speed of 220km/h) but it falls into VRT/Tax Band E, which costs €630 a year. This, remember, is about what a 2.0-litre car used to cost under the old regime so it's really not that high, but the 189g/km emissions will cause much sucking of air through customers' teeth in Irish dealerships. Therefore, most (if not all) buyers will plump for the 2.0-litre turbodiesel, which will either have 115hp (it replaces the old 1.8-litre TDCi) or 140hp, with a corresponding jump in performance if you opt for the more powerful engine (0-100km/h in 12.2 seconds and a top speed of 182km/h versus 10.2 seconds and 196 km/h). The 152g/km CO2 output and 5.7l/100km economy figures are consistent across all diesel engines, however, resulting in Band C running costs (€302 road tax per year). There's also a new Powershift twin-clutch transmission that nobody will buy either. Until it gets paddle shifters I wouldn't bother with it, although it does make for a decent automatic 'box in its own right.

So while I'd like to think I'm one of the few people in Ireland who gets the S-Max, I suspect there are many more like me out there who love the concept but simply cannot stomach the expected €34,000 base price. That's 10 grand more than the C-Max and 8 grand more than the Mondeo on which it's based. Does it need to be so expensive? Probably not, but that high price does give the next-gen C-Max somewhere nice to slot in, and it keeps the premium trade-ins coming too. See the cleverness of Ford's multiple MPV strategy now?