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Best business car for First Year Allowances (sub 110g/km)

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21 March 2012

Best business car for First Year Allowances (sub 110g/km) - man with calculator
Best business car for First Year Allowances (sub 110g/km): accelerate your cash flow

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.

BMW 320d EfficientDynamics
BMW 320d EfficientDynamics: leaves the rest of the company car opposition struggling in this category

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.

Commended: Citroen DS3 1.6 HDI

Classy, great looking and enjoyable to drive, the MINI-rivalling DS3 is one of the best Citroen business cars for many, many years.

Commended: Fiat 500 Multijet

What an incredible little car – two cylinders, low running costs and all the desirability of any other Fiat 500.

Download our special supplement containing all the winners

Click here: Best business cars 2012

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Ralph Morton

Ralph Morton

Ralph Morton is an award-winning journalist and the founder of Business Car Manager (now renamed Business Motoring). Ralph writes extensively about the car and van leasing industry as well as wider fleet and company car issues. A former editor of What Car?, Ralph is a vastly experienced writer and editor and has been writing about the automotive sector for over 35 years.

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