NISSAN followed by Mercedes-Benz comes out top in Highway Vehicle Leasing's latest guide to company car costs. Of the 150 cars quoted in 10 categories in 'The Fleet Manager's Company Car Cost Guide', based on wholelife costs, Nissan vehicles top three of the sections, and Mercedes-Benz' vehicles two.

Wholelife costs are calculated over three years/60,000 miles taking into account average mpg and fuel costs, insurance and rental. Highway Vehicle Leasing operates 15,000 vehicles and the wholelife costs published relate to the most popular vehicles on the company's fleet. Top fleet cars according to the guide are:

COPIES of the guide are available from Highway Vehicle Leasing on 01753 830848.