BMW 320i ES (2008 to date)
It seems the Government has declared war on the 3-Series.
![BMW 320i ES (2008 to date)](https://media.autoexpress.co.uk/image/private/s--fNKfNWME--/f_auto,t_primary-image-mobile@1/v1562251812/autoexpress/images/car_photo_291573.jpg)
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