BMW has introduced a new entry-level 3-series, boasting carbon dioxide emissions of 172g/km to qualify for the 16% of list price band under the new company car tax system.

The 316i powered by a 1.8-litre Valvetronic engine offers improved performance and better economy than the 1.9-litre engine it replaces.

Power is increased by 10bhp to 115bhp, while fuel consumption for the saloon is improved from 35.8mpg to 39.8mpg on the combined cycle. Prices start at £18,450 on-the- road for the 316i saloon.