The battle for the lowest CO2 emissions is a really close one in the supermini sector. Particularly when looking at the more premium end of the market, there is a lot of choice below even 95g/km.

While the Mini puts in a decent performance in terms of how expensive it is to run at 42.1p per mile, it actually has the highest CO2 output at 95g/km compared with the Audi A1 Sportback five-door, top trim Ford Fiesta and Volkswagen Polo, and the three-door DS 3.

As a result, it pushes the Mini one benefit-in-kind bracket higher than its rivals, resulting in a more expensive monthly cost for the company car driver.

Mini Hatch 5dr Cooper 1.5D 116

Mileage                                                                7374
Official consumption                                       78.5mpg
Our average consumption                               51.0mpg
Forecast/actual CPM                                  42.2p/43.7p
P11D price                                                        £20,420
Model price range                               £14,350-£21,860
Residual value                                                     40.6%
Depreciation                                                      £12,120
Fuel cost                                                              £4125
SMR cost                                                              £1918
VED                                                                            £0
National Insurance                                                  1353
CO2 tax (tax)                                            95g/km (15%)
BIK 20/40% per month                                     £51/£102