These upcoming tax changes mean a further restriction of capital allowance carbon dioxide emission thresholds impacting on outright purchase fleets, while a simultaneous cut in the lease rental restriction emission threshold hits the amount of relief available against taxable profits on cars above 130g/km.
The Mazda6 family car range, which includes Saloon and Tourer estate specifications, is available with engines including a 150bhp 2.2-litre Skyactiv-D diesel unit.
Returning CO2 emissions of just 108g/km, the Mazda6 with this engine is one of the lowest emitting upper-medium sector cars in showrooms now. It will enable businesses to continue to benefit from a 100 per cent writing down allowance if they take delivery of such models before 1 April 2013.
From this date onwards, outright purchase fleets will only be able to benefit from 100 per cent first year allowance on vehicles that emit 95g/km or less.
Cars emitting between 96g/km and 110g/km will only be able to write down 18 percent of the cost of the model against their corporation tax bill thus reducing the amount of tax relief available annually and as a result impacting on cash flow.
Other engines available for the 2013 Mazda6 currently include a 2.0-litre Skyactiv-G petrol unit with outputs of 145bhp or 165bhp. The 2.2-litre Skyactiv-D diesel is also available with a more potent output of 172bhp. This diesel can be linked to either the standard six-speed manual gearbox or an optional automatic transmission.
With the latter, the Mazda6 can cover the 0-60mph sprint in only 7.6 seconds before reaching a top speed of 138mph.
Standard equipment for the 2013 Mazda6 range in its basic SE trim includes air conditioning, cruise control and a CD player. Luxury features including climate control, heated leather seats and parking sensors are available amongst the mid-range SE-L trim and the pinnacle Sport specification.
The Mazda6 range is currently priced in a region between £19,595 and £28,045. UK motorists can get their hands on a new Mazda6 model now from Perrys Mazda Dealerships which are based in Barnsley, Blackburn, Huddersfield, Portsmouth and Preston.
You can view our latest Perrys Car Video Test Drive Reviews here