From 1st April it will be more beneficial for Business users to lease as the expenditure on all cars used for business will be treated in various ways, depending on the CO2 emissions.

Changes to new car emissions legislation scheduled for 2009; the 'Euro 5' standards, will make particulate filters as commonplace in diesel car exhausts as catalytic converters are on petrol cars.

The goal is an 80% reduction in diesel particulate (soot) emissions, but the technology's not without problems; roadside assistance patrols are already being called to cars with the particulate filter warning light illuminated, which normally indicates a partial blockage of the DPF filter.

Car leasing is fast becoming a more popular option as compared to purchasing a brand new car outright. One of the primary reasons is that car leasing companies typically purchase direct from the vehicle manufacturers, thus passing on the benefits to their clients. Take a look at some of the benefits of car leasing as opposed to outright purchase of a brand new vehicle: