BiK rate: 24%
Monthly BiK tax at 20%: £159
Monthly BiK at 40%: £318

Sometimes it pays not to think big when choosing a company car. After all, most business users only travel one-up, while the more compact you motor the less it’s likely to cost, meaning lower BiK bills. More importantly, choosing a supermini doesn’t mean slumming it, because the latest generation of tiny tots set big car standards for ride and refinement, plus they come with all the kit a user chooser would choose to use. Sitting at the top of the pile of pint-sized contenders is the Clio, which in hybrid guise covers all the fleet car bases. A typically fluid French ride and handling balance helps keep drivers entertained, while petrol-electric drivetrain has enough urge for confident outings into the outside lane, plus low enough CO2 emissions to attract a 24% tax rate.