3 Series goes sub 110

BMW’s EfficientDynamics green technology has taken a step further with the announcement of a sub-110g/km of CO2 version of the 3 Series.

Due to go on sale in January, the 320d EfficientDynamics saloon uses a 163bhp version of the firm’s 2.0-litre diesel engine, returning claimed average fuel economy of 68.9mpg and CO2 emissions of 109g/km.

The latter figure means benefit-in-kind tax charged at 13%, instead of 18% in the regular 177bhp 320d, VED of £35 a year (£120) and as it emits less than 110g/km it qualifies for 100% first year writing down allowances.

Pricing and specification have yet to be announced, but BMW says the new model will ‘mirror’ that of the £26,505 320d SE.

If that were to be the case, the 320d EfficientDynamics saloon would cost a 40% taxpayer £113 a month in BIK tax, compared to £157 a month in the regular 320d SE.