Many motorists could be in for a nasty shock when the new Vehicle Excise Duty comes in. Under current rules, cars that emit less than 100g/km CO2 are exempt from tax. But from April only cars with zero emissions will be tax-free. If you haven’t done so already, check out the new rules as it could save you hundreds of pounds over the coming years. In short, you should buy a low emissions car by the end of March, and here are 10 great value cars to consider, brought to you by Motoring Research.