Mazda is encouraging fleet operators to take delivery of the new Mazda6 (which emits 108g/km) before April 1, 2013 to ensure it qualifies for the 100% writing down allowance.
From April 1, outright purchase fleets will only be able to benefit from 100% first year allowance on vehicles that emit 95g/km or less.
Cars emitting between 96g/km and 110g/km will only be able to write down 18% of the cost of the model against their corporation tax bill thus reducing the amount of tax relief available annually and as a result impacting on cash flow.
However, fleets that take delivery of the new Mazda6 before April will benefit from 100% first year writing down allowance.
Steve Tomlinson, head of fleet at Mazda, said: "The low CO2 emission credentials of the all-new Mazda6 mean that businesses can benefit from an immediate tax saving if they take delivery of vehicles before April 1.
"We have a plentiful supply of Mazda6 models in stock ready for immediate delivery. Unlike some other manufacturers there is no lengthy lead time.
"The April 1 changes in capital allowances do not apply to cars already on the road, so taking delivery of a model prior to that date means that in the case of the 108g/km Mazda6, as well as higher emission models, there is an immediate tax and cash flow advantage for businesses."