2008 and 2010. The Saab 9-5 and Saab 9-3 Biopower, the Peugeot 308 Bioflex, the Citroën C4 Bioflex, the Audi A5, two models of the Cadillac BLS, and five Volvo models are also available in the German market by 2008. Since 2011, Dacia offers the Logan MCV with a 1.6l 16v flexfuel engine. Ireland Ireland is the third best seller European market of E85 flex-fuel vehicles, after Sweden and France. Bioethanol (E85) in Ireland is made from whey, a waste product of cheese manufacturing. The Irish government established several incentives, including a 50% discount in vehicle registration taxes (VRT), which can account for more than one third of the retail price of a new car in Ireland (around €6,500). The bioethanol element of the E85 fuel is excise-free for fuel companies, allowing retail prices to be low enough to offset the 25 per cent cut in fuel economy that E-85 cars offer, due to ethanol's lower energy content than gasoline. Also, the value added tax (VAT) on the fuel can also be claimed back. E-85 fuel is available across the country in more than 20 of Maxol service stations. In October 2005, the 1.8 Ford Focus FFV became the first flexible-fuel vehicle to be commercially sold in Ireland. Later Ford launched the C-max and the Mondeo flexifuel models. Saab and Volvo also have E85 models available. From 1 January 2011 E85 fuel is no longer excise-free in Ireland. Maxol has announced they will not provide E85 when their current supplies have run out. Spain The first flexifuel vehicles were introduced in Spain by late 2007, with the acquisition of 80 cars for use in the Spaniard official government fleet. At that time the country had only three gas stations selling E85, making necessary to deploy an official E85 fueling station in Madrid to attend these vehicles. Despite the introduction in the Spaniard market of several flexifuel models, by the end of 2008 still persists the problems of adequate E85 fueling infrastructure, as only 10 gas stations were selling E85 fuel to the public in the entire country. United Kingdom The UK government established several incentives for E85 flex-fuel vehicles. These include a fuel duty rebate on E85 fuel of 20 p per liter, until 2010; a £10 to 15 reduction in the vehicle excise duty (VED); and a 2% annual company car tax discount for flex-fuel cars. Despite the small