IT’S the first time low-emission hybrid technology has been available in a supermini.

Honda showed its all-new Honda Jazz hybrid at the recent Paris Show – a world first – which means businesses will have the choice of a low emission and low company car tax supermini for the first time.

The new Honda Jazz hybrid has CO2 emissions of 104g/km. This places it in the 10% benefit in kind company car tax band for 2010/11 when it goes on sale early in 2011. The lowest emission Honda Jazz 1.2 model currently sits in the 15% company car tax band.

For small businesses that prefer to buy their company cars, the new Jazz hybrid will also qualify for 100% first year writing down allowances. Other benefits include exemption from road tax for the first year and £20 a year thereafter, and exemption from the London congestion charge.

The Honda Jazz hybrid features the same 1.3-litre i-VTEC as the Insight hybrid, with fuel economy of 64.2mpg.

However, the hybrid technology – which has an electric motor to boost the petrol engine’s performance when required – still retains the flexibility of its unique folding Magic Seats. The IMA battery pack and power control unit have been integrated in the area under the boot floor, says Honda, keeping the normal boot area of 300 litres and allowing the Magic Seats to fold in the same manner as non-hybrid versions.

“We think that a cleaner, more economical version of the Jazz will be a big hit with small businesses,” said Graham Avent, Honda’s corporate operations manager.

“The IMA hybrid technology is incredibly easy to use. Company car drivers don’t need to worry about plugging anything in to charge. It’s simply a case of filling up with petrol and driving on as normal,” Mr Avent added.

The Honda Jazz hybrid goes on sale in the UK in early 2011. Prices and a full specification will be announced closer to the on sale date.

Low emission, low company car tax supermini