From 1 April 2013, the introduction of lower company car emission thresholds is set to hit capital write down allowances. The move means that outright purchase fleets will only be able to benefit from the 100% 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% 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.

However Mazda is highlighting how fleets can continue to benefit from the current writing-down allowances if they take delivery of Mazda6 models before 1 April 2013.

The range offers two petrol and two diesels units mated to six-speed manual or automatic transmissions. This includes the 108g/km model powered by a 2.2-litre SKYACTIV-D 148bhp diesel engine, which currently offers a 100% writing-down allowance before the April cut-off.

Equally, fleets will also reap tax and cash flow dividends ahead of the 1 April changes if they take delivery of higher-emission models above 130g/km – which includes the 2.0-litre 143bhp Saloon auto, 2.0-litre 163bhp Saloon manual (135g/km), 2.0-litre 143bhp Tourer manual (131g/km) and 2.0-litre 163bhp Tourer manual (136g/km).

Steve Tomlinson, Mazda’s head of fleet, said: ‘The low-CO₂ emission credentials of the all-new Mazda6 mean that businesses can benefit from an immediate tax saving if they take delivery of vehicles before 1 April.

‘We have a plentiful supply of Mazda6 models in stock ready for immediate delivery. Unlike some other manufacturers there is no lengthy lead time.

‘The 1 April changes in capital allowances do not apply to cars already on the road, so taking delivery of a model prior to that date means that in the case of the 108g/km Mazda6, as well as higher emission models, there is an immediate tax and cash flow advantage for businesses.’