Volkswagen's second-generation BlueMotion models could save Passat drivers money through a lower BIK tax rate.
Due on sale early in 2010, the Polo, Golf and Passat will be offered with new lower emission Blue-Motion diesel models.
However, the Passat ducks an important emissions threshold that brings about a five percentage point saving in benefit-in-kind tax.
Using a new 1.6-litre TDI engine developing 105bhp, the Passat's emissions are cut from 128g/km for the current 110bhp 2.0 TDI BlueMotion 2 model to 114g/km, meaning it attracts BIK liability at 13 per cent of its P11D value rather than the 2.0 TDI car's 18 per cent.
It could save drivers paying income tax at the higher rate of 40 per cent more than £300 a year in company car tax compared with the current model.
The Passat is joined by a new lower emission BlueMotion version of the sixth-generation Golf, as well as the first BlueMotion version of the new Polo.
All three cars have aerodynamic changes compared to standard versions, including sill extensions, lower ride height and relocated air ducts.
Both the Golf and Polo use stop-and-start technology - where the engine switches off when idling, but restarts virtually instantaneously when required again. The Polo uses a new 1.2 TDI engine and its CO2 emissions have been reduced to 88g/km, while the Golf, using the 1.6 TDI, is cut from 107g/km for the current BlueMotion model to 99g/km.
While it means the Golf and Polo are free from vehicle excise duty, their BIK tax rate as company cars remains at 13 per cent.