Story: DAVID WILKINS

VOLVO has already been tempting company car buyers with its business-friendly V40 – now there are some new low-CO2 choices for business users who find the standard model a bit too understated.

First up, there’s the sporty R-Design option which gives the V40 a much more aggressive look, thanks to a modified front bumper and rear diffuser, larger seventeen-inch wheels, silver-coloured door mirrors, suede-like leather upholstery and a sports steering wheel.

A more luxurious version, the R-Design Lux, adds features such as active bending xenon headlamps, cruise control and keyless start. R-Design prices start at £22,295 and there’s a full spread of engine choices.

The big plus for business users – in 1.6-diesel D2 form, the R-Design shares the 94g/km emissions of the entry-level version of the standard car. That means a 13 per cent charge for company car tax in 2012/13 and an annual tax liability of £578 for 20 per cent taxpayers and £1,156 for those paying 40 per cent. The V40 R-Design is available in seven colours, including Rebel Blue, which is unique to R-Design models.

• Emissions for the 1.6 diesel are down to 94g/km – so you pay the lowest rate of company car tax AND duck road tax

The V40 R-Design is joined by a second variant, the Cross Country, which, as its name suggests, has a more “off-road” look.

Cross Country models start with the £22.595 D2 Cross Country SE, which gets automatically folding door mirrors with ground lights and black covers, sixteen-inch alloys, tread plates and roof rails. Cross Country Lux models add leather seats, active bending xenon headlights, seventeen-inch alloys, LED day-running lights, and theatre lighting.

The D2 version of the Cross Country SE doesn’t score quite as well as the standard car or R-Design on emissions (99g/km for the D2 version) but in 2012/13 there’s still only a 13 per cent charge for company car tax, with a liability of £586 for 20 per cent taxpayers and £1,172 for those paying 40 per cent.

V40 R-Design and Cross Country models are already available to order, and the first customers will get their hands on their cars in January.