BMW 320i ES (2008 to date)

Best tax-busting choices

It seems the Government has declared war on the 3-Series. Tax increases vary: a 2001-2005 320 SE will rise from £210 to £300, while owners of pre-2005 318d and 330d diesels also pay more. But the latest 320i ES – with its 170bhp petrol unit emitting 146g/km – costs the same in tax, at £120. That’s less than you’d have paid under the old engine capacity-based system. Finding one may be tricky, but it’s a popular car new, so used supply should increase in the coming months.

Used price range: £14,700-£23,425

CO2 emissions: 146g/km

2008 tax band/cost: C/£120

2009 tax band/cost: F/£120