TIGHT new rules on first-year capital allowances have left several cars that previously qualified out in the cold, but Audi says that it can still offer business motorists 150 different model variants that qualify for advantageous treatment.

In 2013/4, only cars with emissions below 95g/km qualify for 100 per cent first-year capital allowances. Audi doesn’t have any of those but it’s got plenty with emissions between 96g/km and 130g/km. They will continue to qualify for an 18 per cent annual allowance – previously, the upper limit was 160g/km.

As you’d expect, Audi’s smaller model are well represented, with a total of sixteen different engine/gearbox combinations in the A1 qualifying.

Several models from the A3, A4 and sporty A5 ranges qualify too, and even one variant of the big A6 saloon, the 2.0 TDI manual, which, despite having a beefy 177PS power output, still only emits 129g/km.

For more on the changes to capital allowances, click here.