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From low-tax budget buys and family seven-seaters to luxury performance hybrid and electric models, Vicky Parrott picks this year's best value fleet vehicles - whatever your priorities.
BEST FOR FRUGAL FUN
Mazda MX-5
There are a few compromises here; a two-seat roadster isn't going to suit every lifestyle. Yet, if it could suit yours and fun is a priority, the Mazda should be top of your shortlist. The new MX-5 is low-powered but light, so its high-revving 1.5 motor offers plenty of verve to keep things exciting, while also being cheap to run and easy to manage even if you want to wring out its full potential. Not only that, but it has bona fide sports car handling, so will satisfy through every corner It's easy and comfortable enough to do the daily commute, too. The MX-5 is the ultimate fun yet affordable everyday roadster, and a brilliant left-field company car option.
Mazda MX-5 1.5i SE
List price: pounds 18,495
Target price: pounds 18,495
Typical contract hire per month: pounds 247
CO2 emissions: 139g/km
Tax liability: 22%
BIK cost (40% taxpayers) per month: pounds 135
Combined mpg: 47.1
0-62 mph: 8.3 seconds
Top speed: 127 mph
BEST ALL-ROUNDER
Skoda Octavia
If you run a substantial fleet, then benefit in kind (BIK) tax, economy and the cost to the company are all paramount. This Skoda is good to drive, will do 60 mpg and more in everyday driving, while contract hire figures are reasonable and monthly tax costs to employees are very low. More than that, it's got a massive cabin, and is better equipped than similarly priced rivals - step forward the Ford Focus Zetec - given that it includes sat nav, as well as Bluetooth and air-con, which is essential to many fleet drivers these days. Throw in decent discounts, a good reliability record and strong resale values, and it's also a winner if you buy rather than lease your fleet.
Skoda Octavia 1.6 TDI SE Business Greenline III
List price: pounds 20,225
Target price: pounds 18,589
Typical contract hire per month: pounds 276
CO2 emissions: 90g/km
Tax liability: 16%
BIK cost (40% taxpayers) per month: pounds 108
Combined mpg 80.7
0-62 mph: 10.6 seconds
Top speed: 128 mph
BEST ELECTRIC CAR
Tesla Model...