The Toyota Urban Cruiser will have the lowest carbon dioxide emissions for a 4x4 when it goes on sale in May.
The 89bhp 1.4 D-4D AWD model emits 130g/km of CO2, placing it in VED road tax band C, which currently costs £120 a year. It averages 57.7mpg.
Buyers will also have the choice of a two-wheel drive version of the car, which is powered by a 1.33-litre petrol engine. It has stop-start, emits 129g/km of CO2 and averages 51.4mpg.
Prices are expected to start at around £15,000.
Check out autocar.co.uk later this week for our first drive of the Toyota Urban Cruiser.