Best business car for First Year Allowances (sub 110g/km)
Author: Sam Hardy
Winner: BMW 320d EfficientDynamics
Here’s a fact that should worry Audi and Mercedes – even the outgoing BMW 3 Series was good enough to beat the A4 and C-Class. What about the new one? Well, it’s so far ahead we don’t see the competition catching up for another five years. Packing a 181bhp 2.0-litre diesel, the 320d Efficient Dynamics is the best in the range right now and posts low emissions of 109g/km. Of course, it’s also remarkably economical too, capable of returning up to 62.8mpg. As for the ride, handling, space and quality on offer, they’re all brilliant.
Commended: Ford Fiesta 1.4 TDCI
Stylish, great to drive and cheap to run the 107g/km Fiesta is proof you can downsize and not feel short-changed.