SUBARU'S sporting executive-class Legacy and all-terrain Outback range enjoy a dramatic fuel economy boost for 2003.

There is also a cut in emissions which will drastically reduce company car drivers' tax bills.

For example, the Legacy 2.0 GL manual and automatic saloons give 43.5 mpg on the Extra Urban Cycle - a 4.8 and 5.8 mpg improvement respectively.

Exhaust emissions for the manual are now 206 g/km, which equates to the car being taxed at 23 per cent of its value for company car drivers - down from 27 per cent.

All Legacys and Outbacks continue to feature low-centre-of-gravity horizontally-opposed “boxer” engines majoring on smoothness and strong low and mid-range torque for swift, flexible performance.

The Outback 2.5 automatic is now 3.4 mpg better on the Extra Urban Cycle at 39.2 mpg, with Benefit-in-Kind charges cut from 29 per cent to 25 per cent for the 2002/3 tax year.

The Legacy's major appeal remains its interactive AWD handling and security in adverse road conditions plus a load space in the estates which exceeds that offered by the BMW 5-Series Touring and Audi A6 Avant.

Equipment includes AWD, anti-lock brakes, twin plus side airbags, a three-point centre rear seat belt, CD player and air-conditioning.

The engine efficiency gains have been achieved thanks to revised, multi-hole fuel injectors, a spherical throttle chamber to better control fuel and air mixing, a waste-reducing fuel pump, electronically-managed exhaust gas recirculation, low viscosity engine oil and a higher thermostat operating temperature.

The alternator has been revised to reduce unwanted power generation.