The latest data from CAP Automotive has shown the Mazda3 range tops the tables and beats numerous lower medium sector rivals in terms of average forecasted pound note depreciation.

The manufacturer also says the Skyactiv technology in the car's low-CO2 engines gives it an advantage for benefit-in-kind tax bills.

The new Mazda3 range has one of the highest average residual values with an average three years/60,000-mile residual value of 37 per cent, which is only three percentage points behind the more expensive Volkswagen Golf (40 per cent) and 11 percentage points ahead of the Renault Megane (26 per cent), according to January 2014 data from CAP Automotive.

Furthermore, in terms of forecast average range depreciation the all-new Mazda3 leads the class at £12,618 over the fleet benchmark period of three-years/60,000 miles with £14,263 for the more expensive Volkswagen Golf.

The average depreciation saving for fleets choosing the all-new Mazda3 versus a range of rivals over three years/60,000 miles is significant and up to £2727.

The residual value and benefit-in-kind tax strengths of the all-new Mazda3 are expected to further increase Mazda fleet sales, which as the company’s 2013/14 financial year draws to a close are around 85 per cent up versus 2012/13 figures.

Low CO₂ emissions starting at just 104g/km from the SKYACTIV-D diesel 2.2-litre 150ps engine line-up and from only 119g/km for the SKYACTIV-G petrol engine range delivering power outputs of 1.5-litre 100ps, 2.0-litre 120ps and 2.0-litre 165ps also deliver financial savings to employers in terms of Class 1A National Insurance paid on employee benefits-in-kind and first year £0 Vehicle Excise Duty on virtually every model in the range.

Mazda head of Fleet Steve Tomlinson said: “All-new Mazda3 delivers fantastic value to fleet managers in terms of cost reduction, which is a key contributor to all-important whole life cost figures on which many businesses base their company car choice lists.

“Meanwhile, all company car drivers are looking to reduce their tax bills and free up cash to meet other expenditure. The all-new Mazda3 delivers class-leading CO₂ emissions with no compromise on performance giving a real alternative to the traditional in both the C and C/D segments.”