COMPANY car drivers can now choose a Subaru Impreza which looks ready to compete in the World Rally Championship, without punitive benefit-in-kind tax levels.

The 2.0-litre GX Sport is available only as a saloon and is distinguished by twin-circular headlamps with colour-keyed housings and a high rise rear spoiler.

It uses Subaru's normally- aspirated 123bhp 'boxer' engine and comes equipped with ABS, alloy wheels, front fog lamps, air conditioning, sports seats and electric windows.

At £16,000 on-the-road, the GX Sport costs £250 more than the GX model, effectively meaning the only extra cost is the metallic paint.

Carbon dioxide emissions are 227g/km for the GX Sport, ensuring it is taxed at 27% of its official price, compared to 30% for the turbocharged WRX (242g/km) and 35% for the rally-inspired STi (290g/km).