BMW 320i ES (2008 to date)

It seems the Government has declared war on the 3-Series.

Best tax-busting choices

It seems the Government has declared war on the 3-Series. Tax increases vary: a 2001-2005 320SE will rise from £210 to £300, while owners of pre-2005 318d and 330ddiesels also pay more. But the latest 320i ES – with its 170bhp petrolunit emitting 146g/km – costs the same in tax, at £120. That’s lessthan 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 supplyshould 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

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