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WebJun 22, 2024 · Tax changes that were introduced in April 2024 made electric vehicles extremely attractive for both employers and employees, especially when they are leased through a salary sacrifice scheme. The tipping point was the introduction of zero percent BiK for ULEVs in 2024/21, alongside a new 6% BiK rate for hybrid cars capable of … WebThe advantage of salary sacrifice is that you do not pay income tax or NIC* on the amount sacrificed. Although company cars are subject to taxation as a benefit-in-kind, over the next few years the income tax due on zero-emission electric cars will be substantially less than the income tax and NIC saved on the salary sacrificed. how are months determined
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