Vauxhall Viva 1.0-litre SE eco FLEX
Business data:
- Model: Vauxhall 1.0 eco FLEX
- P11D (2015-16): £8,115
- Rate: 14%
- BIK: £1,136Tax at 20%: £454
A petrol-powered city car might seem an odd addition to this list, but in eco Flex form, the Viva’s smooth-revving, 1.0-litre three-cylinder boasts 99g/km CO2 emissions and a 66mpg combined consumption figure.
On top of the baby Vauxhall being easy to drive, it has a spacious, well-designed and well-equipped interior. In eco FLEX form, the Viva falls into the 14% tax band.