The 180d in SE form as a DCT puts out 98g/km of CO2, dropping to a road-tax dodging 89g/km when specified as a manual. Fuel economy is impressive, at 76.3mpg. That’s marginally better than Audi’s A3 1.6 TDI SE model; however, BMW’s 116d EfficientDynamics Plus trumps both with 89g/km of CO2 and a combined economy figure of 83.1mpg.
Of the petrols it's the A160 that should prove cheapest to run, with up to 55.4mpg available (with the dual-clutch automatic 'box; manuals manage up to 52.3mpg), a figure matched by the A180 petrol. CO2 here is 119g/km.
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Higher trim levels with the same engine configuration do see the emissions creep up to the point where road tax is no longer free, but it’ll still keep your company car tax payments sensible. Indeed only a couple of models emit CO2 levels that’ll start to sting on the BIK scale, but they’re not the sort of cars aimed at customers buying with company money.