BMW is to once more shift the low-CO2 goalposts with another huge leap forward in emissions reductions.

Coming next March is an upper medium 320d emitting an incredible 109g/km and averaging 68.9mpg without sacrificing power. The next step in BMW’s Efficient Dynamics CO2-cutting programme, the 2.0-litre 163PS model is the first German prestige model to get below the 110g/km capital allowance point for 100% first-year write down.

“The 320d is a critical car for fleet and business users, will showcase new technology and become a halo for all our other product, but it is actually a core model, not a niche product to be sold in limited numbers,” BMW fleet boss Steve Chater told BusinessCar. “It will set a new benchmark in terms of efficiency, emissions and performance.”

The new low-CO2 320d will be available only as a saloon and in SE trim, and cost the same as the current 320d. BMW has achieved the sub-110g/km figure through a series of measures including new Michelin energy-saving tyres, aerodynamic five-spoke alloy wheels, lowered suspension, changes to the engine construction and longer gearing.