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Audi's most basic diesel A3 falls below the golden 100g/km CO2 mark, making it an attractive choice for business car buyers.
Owners of the three-door 1.6-litre 105hp will pay 13% benefit-in-kind tax, or £40 a month as a 20% taxpayer, while VED is nothing. The news gets even better in 2012, when only cars under 100g/km will qualify for the lowest 13% BIK banding available to diesel cars.
Residual values aren't bad at 38.6% and you'll get a satisfying 74.3mpg according to official figures; cost-per-mile works out at 39.7p.
All other versions of the 1.6 TDI stay at 109g/km CO2. Mated to a five-speed manual transmission only, the gearbox is challenging especially in lower gears where its near-impossible to move off in second. Other than that, the A3, while being one of Audi's most basic, makes an awful lot of sense as a lower-medium car.