Now in its 14th year, the guide reveals running costs including depreciation, vehicle licence, funding, maintenance, temporary replacement vehicle, AA Relay Plus membership, fleet administration insurance and fuel assuming £2.50 a gallon for petrol and diesel, excluding VAT, based on three years/36,000 miles. The guide - in 19 sections - also reveals the net monthly benefit-in-kind tax at both 23% and 40% tax rates for cars, 4x4s and MPVs costing from £174 a month to more than £1,000 a month to lease.
New models score well in the guide with the £13,845 Toyota Avensis 1.6 S liftback with a pence per mile figure of 38.8 being among the cheapest upper medium sector cars to operate and the £18,145 Land Rover Freelander 1.8i Xei hardback three-door at 50p a mile also securing an edge over its rivals. The cheapest car to run in the UK is the Fiat Cinquecento 1.1i Sporting three-door hatchback at 23.9p a mile, with the most expensive being the Mercedes CL 600 two-door coupe automatic at 225.6p a mile.
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