WITH a market share of 1.65% in December SEAT continues to enjoy a fine performance level in the UK.

This matched its record set in 2003 and, with a total of 32,935 new vehicles sold, comfortably beating the 2009 figure of 29,987.

Last year became the fifth time in the Spanish brand's 25-year UK history that its sales have topped 30,000.

SEAT is intent on insulating its new car buyers from rising costs and is currently running two offers.

Extending across much of the line-up, a VAT-free offer is now complemented by a new 'half VAT' deal that amounts to a 10% discount off other models.

On the best selling Ibiza the VAT-free offers apply to 1.4 Chill and the 1.4 83bhp petrol models. All other versions (excluding entry level cars) benefit from the 10% discount while the Ibiza Sport Tourer have the VAT-free deal.

Moving up in size to the Leon family sized five-seat hatchback, VAT-free deals apply to S Emocion and all petrol models (excluding entry and Cupra R versions) while Cupra R and all diesel models (excluding entry and S Emocion versions) benefit from the half VAT discount.

Buyers in the market for roomy and flexible family transport are catered for by the Altea and the larger Altea XL all of which are being offered with either VAT-free or half VAT deals while Exeo saloon and estate cars are being offered with both deals.

Finally, all versions of the new Alhambra seven-seater full size MPV also get the half VAT discount in a range of offers which run until March 31.