Citroen C1 petrol 1.0-litre (2005 to date)

Best tax-busting choices

AS with the Prius, Citroen’sC1 city car makes the most of its drivetrain. The 68bhp 998ccthree-cylinder is also used in the Toyota Aygo and Peugeot 107, and wascrowned International Engine of the Year in 2007 and 2008. It returns60mpg-plus and emits less than 110g/km in the C1. As the Citroen is thecheapest of the trio, it’s an attractive town runabout – even more sowith tax falling from £35
a year to £20. The four-cylinder 1.4 HDi returns 67mpg, but prices are higher.

Used price range: £3,500-£7,500
CO2 emissions: 109g/km
2008 tax band/cost: B/£35
2009 tax band/cost: B/£20