Audi has expanded the TT range with a new model at each end; the TT RS is a 340PS out-and-out performance car, but it’s the 1.8T at the start of the range that’s of more interest to fleets.

Only available in convertible form, the 1.8T petrol gives fleets an alternative to the 2.0-litre diesel, coming in one tax band above the TDI at 19% thank to emissions of 159g/km, under the capital allowance tipping point of 160.

At 160PS the 1.8T powered car is still powerful enough to feel sporty and the driving experience is fun. The 0-62mph time comes in at a respectable 7.4seconds and the official fuel figure isn’t too bad at 34.0mpg. The engine is particularly smooth all the way up the rev range. It’s this point that will appeal to the small number of drivers who still resist switching to diesel.

As with the rest of the TT convertible range the roof folds quickly and simply and boot space, unaffected by the roof up or down, is still a reasonable 250 litres.

The front-drive car may not be quite as entertaining on twisty roads to the Mazda MX-5, but there’s more room inside yet you feel more cocooned in the TT which comes in at 53.9ppm, according to KwikCarCost figures, thanks to excellent residual value figures.

Audi TT 1.8T convertible manual
P11D price £23,710
Model price range £23,710-£44,885
Fuel consumption 34.0mpg
CO2 (tax) 159g/km (19%)
BIK 20/40% per month £75/£150
Service interval variable
Insurance group 16
Warranty 3yrs/60,000mls
Boot space 250 litres
Engine size/power 1798cc/160PS
Top speed/0-62mph 138mph/7.4secs
On sale July 2009
Score 7/10
Verdict A fun sports car. Makes a lot of sense despite not being diesel