Business users of cars with the ultra will feel a difference in their pockets, with BIK rates dropping to 16 per cent for the A4 saloon and A5 coupe, and 17 per cent for the A4 Avant.

Visually the ultra models are only distinguishable from stock versions by the addition of a small badge at the rear. They come as standard in SE trim, but the A4 and A4 Avant can be upgraded to SE Technik.

The A4 ultra costs from £28,320, the Avant £29,620 and the A5 coupe £31,120, and the first cars are expected with customers in April.

Audi adds that the ultra specification will be rolled out across more models during the year, starting with the five-door A5 Sportback.