We know the MX-5 is not the most tax-efficient company car, but Al Suttie finds out if it can still tempt.

1 – I have to declare an interest here: I love the original MX-5 and enjoy the first generation model when the sun’s out.

2 – Bias aside, the new MX-5 is the most fun car for the money thanks to light weight and just enough power.

3 – This model’s SkyActiv 2.0-litre engine produces 161g/km, but it returned 40.9mpg dring our test to match its official combined figure.

4 – That economy was in spite of some spirited driving, where the MX-5 remained sure-footed at all times.

5 – It’s a snug cabin and plenty comfortable, but drivers over six feet tall might struggle for rearward seat adjustment.

6 – Still, the heated seats are superb and the eyeball dash vents were able to cook my fingers like sausages.

7 – The manually operated soft-top is much quicker to use than any rival’s electric job, and it’s decently refined inside when raised.

8 – Roof up or down, and preferably down all the time in my book, the MX-5’s looks have really grown on this tester.

9 – The boot ain’t huge, but it’s up for a dirty weekend if you are. Or you could be boring and go play golf.

10 – Okay, I admit it, I love this new MX-5 as much as the original, though my company car head says to choose the 1.5-litre version.