The recent changes to the benefit-in-kind tax system announced in last month’s Pre-Budget Report meant 100g/km is going to be an increasingly important CO2 emissions point.

As of the 2012/2013 tax year, only cars with double-digit emissions figures will be in the lowest tax band, which makes the Peugeot 207 and its raft of rivals from the likes of Seat, Ford and VW more interesting. The changes will mean getting below 100g/km is no longer rewarded solely by a free road tax disc, currently worth £35 per year, over the next band up.

Therefore, 100g/km could well become the minimum acceptable point for corporate superminis in the next few years, especially as cars from the class above will also be available at under 100g/km.

The 99g/km 207 supermini is available in either Economique or Economique+ derivatives, the latter being £587 more expensive but with the addition of air conditioning, trip computer and electric, heated door mirrors.

With a 74.3mpg official fuel figure, the 207 matches its Seat Ibiza Ecomotive rival, and is 2.0mpg and 8.8mpg behind the Ford Fiesta Econetic and VW Polo Bluemotion respectively, although the latter is likely to be over £500 more expensive.

The 207’s emissions reductions come at a price. The aerodynamic and engineering tweaks mean the Economique+ model is positioned at less than £300 below the significantly better-equipped Sport model powered by the same engine, only with emissions and economy figures of 117g/km and 62.7mpg. But it does get a host of kit not offered on either Economique model including USB socket, Bluetooth, alloy wheels, two extra airbags, auto lights and wipers, leather steering wheel and front fog lights. That’s a lot of kit to do without in order to save an admittedly impressive 12mpg, plus the difference in road tax.

To drive, this 207 feels like any other 207, which is inoffensive rather than class-leading, but the missing kit against similarly priced but less economical versions feels apparent.

The cost per mile figure of 32.0p is slightly behind the Fiesta Econetic’s 31.3p, while the Ibiza Ecomotion’s low P11D price – more than £1700 below the 207 – gives it just 28.4p per mile.

Like the Fiesta Econoetic, it’s not easy to justify recommending the most economical version, when in terms of price there are better bets within the own model’s range. There are obviously small tax implications, but at the moment, the Economique+, like its low-CO2 rivals, is too expensive to justify.

Peugeot 207 Economique 1.6 HDi 90 3dr
P11D price £14,440
Model price range £10,765-£19,321
Fuel consumption 74.3mpg
CO2 (tax) 99g/km (13%)
BIK 20/40% per month £31/£63
Service interval 12.500mls
Insurance group 4
Warranty 3yrs/60,000mls
Boot space (min/max) 270/1195 litres
Engine size/power 1560cc/90PS
Top speed/0-62mph 115mph/12.9*secs
On sale Late 2009
Score 7/10
Verdict Good mpg but expensive against
less economical versions