Key points
- The OpRA tax rules do not apply at present to any vehicle where the carbon dioxide output of the car is less than 75GP/km.
- For a salary sacrifice arrangement to work the employee’s contract of employment must reflect the change in the salary to which the employee is entitled.
- There may be problems eg with the lease if the salary sacrifice arrangement is terminated early.
- Possible reluctance on part of employees to charge their vehicles at home.
If readers spend any time reviewing either the fleet or human resources press on a regular basis they will be aware of the volume of articles appearing on electric cars and the offering of these using a salary sacrifice arrangement. These articles overwhelmingly set out the virtues of the use of salary sacrifice talking about the significant potential cost saving which are available.
To some it may...