Citroen has facelifted its C1 city car, along with similar changes to its Peugeot 107 and Toyota Aygo sister cars. The key change for business users is that the 68hp 1.0-litre petrol engine now gets under 100g/km – Citroen’s first sub-100g/km petrol model – so for a lower-rate tax payer, monthly benefit-in-kind bills are just £17.

The styling has been subtly tweaked, with LED daytime running lights, a redesigned front bumper and new badging on the rear. There are also slight upgrades to the interior, which is still a little on the cheap-feeling side, especially around the temperature control switches, but this top-spec model is still under £10,000 despite offering standard air conditioning, 14-inch alloys, Bluetooth and tinted rear windows. There’s also a surprising amount of rear space, but the boot is small.

Citroen says it has tweaked the shock absorbers for a more comfortable ride, and it certainly feels comfortable around town, while the 1.0-litre three-cylinder engine’s modest 68hp is more than adequate for the urban settings where the C1 will mostly be employed.

Citroen C1 1.0 VRT 5dr
P11D price £9990
Model price range £7995-£10,545
Fuel consumption 65.7mpg
CO2 (tax) 99g/km (10%)
BIK 20/40% per month £17/£33
Service interval 10,000 miles
Insurance (1-50) group 3
Warranty 3yrs/60,000mls
Boot space min/max 139/712 litres
Engine size/power 998cc/67hp
Top speed/0-62mph 98mph/12.3secs
On sale April 2012
Score 8/10
Verdict Cheap but cheerful little
car is basic, but you get
what you pay for and
it’s very cheap to run