The FSI emits 142g/km of CO2 - two less than the 1.4-litre A2 - placing it in the lowest 15 per cent company car tax bracket for the next three years. And the savings don't end there. The FSI will travel further on each gallon, returning a diesel-rivalling 48mpg. So can the car really offer performance to match its penny-pinching economy?
Getting up to speed is surprisingly easy, but you need to keep the engine spinning up to the higher end of its rev range to appreciate its 110bhp. This peak power is produced at a heady 5,800rpm, and the maximum torque doesn't kick in until 4,500rpm, meaning the Audi can feel gutless at lower engine speeds. It's because the FSI system has two modes of operation, and the excellent fuel economy figures result from ultra-efficient combustion when cruising at low revs. But press on and the unit's thirst increases dramatically - as does the gruff engine note. Contrary to early reports, though, the FSI can run on regular unleaded petrol, although ultra-low sulphur fuel is preferred.
If economy is not your primary concern, however, the direct-injection system helps the lightweight Audi hit 60mph from standstill in a highly respectable 9.7 seconds - that's 0.8 seconds quicker than a 2.0-litre VW Golf GTI! And with the Sport version's 17-inch wheels, the A2 even looks the part, although the ride is not as impressive as it's even firmer than that of a standard model. Initial outlay is also high, with FSI prices being £750 more than those of the smaller petrol version. Sitting between the 1.4-litre petrol and diesel models in the line-up, the newcomer is available in base spec for £13,895, SE trim for £14,395 and Sport specification for £14,895.
That extra outlay brings great economy and sprightly performance. With the more expensive oil-burner subject to a three per cent diesel tax penalty, it will be difficult for company car buyers to find a more frugal package.
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