Lexus says that its new premium hybrid model can deliver cost savings to fleets through low emissions-linked taxation, high fuel economy and residual values, low service, maintenance and repair costs and a 100% write-down allowance against Corporation Tax in the first year.

The model features Lexus Hybrid Drive, giving it sub-100g/km CO2 emissions (94g/km subject to homologation). As a result, the model qualifies for zero annual road tax charges and Benefit-in-Kind company car taxation of 10%. It also gains a 100 per cent write-down allowance against Corporation Tax in the first year. And it's also exempt from the London congestion charge.

Lexus also says that more money can be saved through the car’s low SMR costs and predicted residual values that match the current class leaders.

As a result, the CT 200h can save drivers more than £3,000 over three years or 60,000 miles, according to the table below. And for businesses choosing it as a fleet car, the savings can be well in excess of £7,000.

The CT 200h goes on sale in early 2011.