At the budget end of the market it makes little sense to choose diesel company cars unless they will be covering high annual mileage, and often petrol makes a more cost-effective

1. Dacia Sandero 1.5 dCi Ambiance

CO2 emissions: 99g/km
BIK tax band: 13%
BIK tax 2013/14 (20%/40%): £234/£467

Renault’s no-frills brand isn’t expected to be a big player in the fleet market but it offers the best diesel for low BIK tax, with a £20 monthly tax bill.

2. Smart Fortwo CDI coupe

CO2 emissions: 86g/km
BIK tax band 2013/14: 13%
BIK tax 2013/14 (20%/40%): £279/£557

The Smart Fortwo would rule itself out of a lot of fleet lists because it only has two seats, but it’s a fun vehicle and the 86g/km diesel variant also offers very low BIK tax liability

3. Hyundai i20 1.1 CDRi Blue

CO2 emissions: 84g/km
BIK tax band 2013/14: 13%
BIK tax 2013/14 (20%/40%): £305/£610

The Hyundai has the same ultra-efficient 1.1-litre diesel engine as fitted to some versions of the Kia Rio, but it offers lower BIK tax as a result of its lower P11D value.

4. Kia Rio 1.1 CRDi Ecodynamics

CO2 emissions: 85g/km
BIK tax band 2013/14: 13%
BIK tax 2013/14 (20%/40%): £08/£616

The Kia Rio is one of the cars that helped transform the brand and establish it among mainstream car manufacturers. CO2 of 85g/km is among the best in the industry.

5. Fiat Panda 1.3 Multijet Pop

CO2 emissions: 104g/km
BIK tax band 2013/14: 15%
BIK tax 2013/14 (20%/40%): £318/£636

Practical and surprisingly stylish for a tall city car, the Panda diesel might not have the lowest CO2 emissions, but the entry level variant offers low tax liability.

6. Fiat 500 1.3 Multijet Pop

CO2 emissions: 97g/km
BIK tax band 2013/14: 14%
BIK tax 2013/14 (20%/40%): £332/£664

The 500 comes with a slightly more powerful diesel engine than the fifth-placed Panda, and is quite nippy with 95bhp. It also makes a good low-tax option for company car drivers.

7. Peugeot 208 1.4 e-HDi Access+

CO2 emissions: 98g/km
BIK tax band 2013/14: 14%
BIK tax 2013/14 (20%/40%): £340/£679

The Peugeot 208 impresses not just in its ability but also in its low BIK tax bill, with drivers paying as little as £28 a month if they choose the entry-level diesel.

8. Chevrolet Aveo 1.3 VCDi LT

CO2 emissions: 99g/km
BIK tax band 2013/14: 14%
BIK tax 2013/14 (20%/40%): £351/£702

Not the lowest CO2 emissions in the Aveo range, but low enough to combine with a modest P11D value to result in lower BIK tax bills than the Eco version.

9. Citroen C3 1.4 HDi VT

CO2 emissions: 99g/km
BIK tax band 2013/14: 14%
BIK tax 2013/14 (20%/40%): £362/£724

Facelifted in 2013 the C3 maintains its low BIK tax credentials with this entry-level 1.4-litre diesel version, leaving standard rate taxpayer drivers liable for £30 a month.

10. Ford Ka 1.3 TDCi Zetec

CO2 emissions: 109g/km
BIK tax band 2013/14: 16%
BIK tax 2013/14 (20%/40%): £365/£729

The Ka is the only Ford in this top 10, and is a reskinned version of the Fiat 500 with more sophisticated rear suspension. The well-equipped Zetec offers low BIK tax.

Author: Fleet News