The Sub-100g/km Club

Annual vehicle tax can be a significant part of a car’s running costs. The rate of road tax or, to give it its official name, Vehicle Excise Duty, is determined by a car’s CO2 emissions. The lower the CO2 emissions the less you have to pay.

Some cars offer the first year free, but incur a charge thereafter. But others, if the CO2 is low enough, allow owners to renew the VED free of charge year after year. The current threshold for that is 100g/km and a surprisingly high number of cars now qualify.

Changes to VED bands in 2017: What it means for you

Top 50: Cars in tax band A | Top 50: Cars in tax band B | Top 25: Cars in tax band C

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BMW 3 Series

CO2 emissions from 99g/km

Generally speaking the 3 Series impresses with its low emissions and economy – but there’s only one current variant with emissions below 100g/km and, oddly, it’s an automatic. The manual 320d Efficient Dynamics has slightly higher emissions

Read our review of the 3 Series

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