The new 159g/km figure means businesses can claim twice the Write Down Allowance for the car, up from 10% of its value to 20%, while 40% taxpayers would see a significant reduction in Benefit in Kind taxation of as a result of it falling one band.

Infiniti said the upgrades simply allowed it to run on electric power for longer from cold, boosting efficiency 0.5mpg to 40.9mpg. Performance is unaffected, with the World Record fastest-accelerating hybrid reaching 62mph in 5.5 seconds.

It faces stiff competition – now not only from closest rival Lexus, but from BMW, Mercedes-Benz and Audi who are all launching high performance luxury hybrids in the executive sector. Prices for the M35h start at £46,840.