BMW's cleanest 3 Series ever

• New 115bhp diesel engine
• CO2 emissions of 118g/km
• Costs £23,330

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BMW has announced details of the new 316d ES - the cleanest and most fuel-efficient 3 Series ever.

The new model – available only in saloon form – is powered by a 115bhp version of BMW's 2.0-litre diesel engine. It has the full range of its EfficientDynamics features, including an engine stop-start system, brake energy regeneration and a gearshift indicator to make it as efficient as possible.

Business users will pay company car tax on just 13% of the car's value, compared with 18% for the 318d, which uses a 141bhp version of the same engine. For higher-rate tax payers that's a saving of £44 per month.

Average fuel economy for the 316d is 62.8mpg, compared with 60.1mpg for the 318d.

The 316d is available in only entry-level ES trim. Standard kit includes air-conditioning, a multi-function steering wheel, alloy wheels, four electric windows and an auxiliary input for MP3 players.

At £23,330 the 316d ES is £905 cheaper than the equivalent 318d.

Deliveries start in September, but you can order one now.