Honda’s 2.2-litre diesel is one of the best units available. It is returning more than 40mpg across a range of driving conditions.

While Honda claims the Accord will manage 47.9mpg on such a combined cycle, we are still impressed with the 41.8mpg averaged over 3,000 miles.

This is all the more impressive considering the engine is responsive, quiet and has a huge reserve of pulling power.

This unit emits just 148g/km of CO2, well inside that critical 160g/km capital allowance threshold that comes into force next month.