If you need an estate car with more than 400 litres of boot space that qualifies for the 100% capital allowance level then the Volvo V50 Driv-e with stop-start is one of only two cars that will do the job.

That’s not to say this is a case of Hobson’s choice, the 72.4mpg, 104g/km stop-start version of the Volvo V50 Driv-e is a classy car.

Unlike some low-CO2 models from rival car makers, Volvo has made the V50 (and sister cars C30/S40) available in three trim levels S, SE and SE Lux, which means you can even have all your luxury toys while staying eco-friendly.

The SE we tested, which comes in at running cost of 42.5ppm according to KwikCarcost, includes climate control, cruise control, all-round electric windows, aux socket and CD player and a host of other niceties.

You’re not really sacrificing performance either. The 109PS 1.6D will see the V50 go from 0-62mph in a respectable 11.3 seconds if you want. And this translates to good motorway cruising ability too, making the V50 a very attractive fleet car.

So, what’s the other car? The Skoda Fabia estate Greenline, which is great car, but misses out on the brand appeal, equipment and refinement of the Volvo.

Volvo V50 1.6D Driv-e stop/start SE manual
P11D price £20,755
Model price range £16,995-£24,585
Fuel consumption 72.4mpg
CO2 (tax) 104g/km (13%)
BIK 20/40% per month £45/£90
Service interval 12,500mls
Insurance group 10
Warranty 3yrs/60,000mls
Boot space (min/max) 417/1307 litres
Engine size/power 1560cc/109PS
Top speed/0-62mph 118mph/11.3secs
On sale July 2009
Score 8/10
Verdict Brilliantly low CO2 in a
fleet and user-chooser
practical package