Audi's new A8 luxury saloon will offer a 3.0-litre diesel model with CO2 emissions of 159g/km, qualifying it for enhanced writing down allowances.

All models use lightweight aluminium construction, quattro four-wheel drive, energy recuperation and stop-start technology to bring more power and fewer emissions. The A8 range is open for order now, with deliveries scheduled to start in the spring. Prices start at £54,760.

Later next year a front-wheel drive 3.0 TDI model will be launched, offering 204bhp, 47.1mpg average fuel economy and CO2 emissions of 159g/km.