Volkswagen’s next generation Golf model will feature an ultra-efficient BlueMotion model which could emit less than 100g/km of CO2.

The mark six version of the popular hatchback goes on sale in the UK next January, and Volkswagen has released details of the BlueMotion Concept which it will display at next month’s Paris Motor Show.

The concept promises combined fuel economy of 74.3mpg and CO2 emissions of 99g/km thanks to its 105bhp 1.6-litre common rail TDI diesel engine.

This means it costs nothing in terms of Vehicle Excise Duty and falls into the lowest benefit-in-kind tax band for drivers.

It also qualifies for 100% first year capital allowances.

The production BlueMotion is due to go on sale in the UK mid-way through 2009.