Sacrifice Cars

Provide a first-class benefit for your employees and move towards a greener fleet.

Sacrifice Cars

Provide a first-class benefit for your employees and move towards a greener fleet.


Salary Sacrifice cars allow your employees to give up some gross pay in return for a brand new Electric Vehicle (EV). The employee saves on income tax and National Insurance Contributions (NICs), making the vehicle cheaper for them - whilst you’ll be saving on NICs too, it’s a win-win.

Video: Salary Sacrifice Cars Explained

31.12 Sec

Start your business journey to next zero, and provide a cost-effective way for your employees to drive an Electric Vehicle.

Benefits of Salary Sacrifice Cars

Boost Your
Employee Benefits

At no cost to your business, recruit and retain the best talent with a go-green car benefit.


With low Benefit-in-Kind (BiK) rates on Electric Vehicles (EVs), you and your employees can save on tax and National Insurance Contributions (NICs).

Simply Charge
and Go

Salary Sacrifice Cars can come with insurance, maintenance and servicing included.

How Salary Sacrifice Cars Work

Employees choose a vehicle

Selection, ordering and delivery all managed on the CBS Portal.

Vehicle leased to your business

Rental includes maintenance, insurance can be added.

Employees salary sacrifice

Tax and NIC savings for your employees, and at least cost neutral for you.

Easy renewal process

At the end of term, employees can choose a brand new car.

Employee Benefits

Keep your employees happy by delivering a premium benefit, helping you to attract new talent and retain the best staff.

Drive brand new EVs and go green.
Benefit from low BiK tax on EVs.
Savings on income tax and NICs.
Insurance included as standard.
Full maintenance package.
Salary Sacrifice Cars
An affordable way to drive an EV.
Hassle-free Vehicle Maintenance

We’ll help and support you throughout the duration of your fleet contract.

Breakdown Support & Tyres

Service, Maintenance & MOT

Fines & Charges Management


Replacement Vehicle

Driver Dedicated Helpdesk

Let’s Talk Tax

Your employees sacrifice a fixed amount from their gross salary in exchange for a company car. With the taxable salary amount reduced, your employees will make savings on income tax and NICs, however BiK tax will be paid as the vehicle will be classed as a company car.

Are Salary Sacrifice Cars Right For You?

Salary Sacrifice Cars allow you to offer a no-cost car benefit to some or all of your employees, creating tax-efficient savings on EVs.

Remember, our Salary Sacrifice Cars can be one part of your overall solution alongside our other products, creating a blended car benefit package.

Discover all our solutions for employee car benefits.
See if we can answer your query in our Q&As.

A salary sacrifice arrangement is a formal agreement under which an employee accepts that with effect from a set date, they’ll receive a lower taxable salary in exchange for a benefit. In this case, the benefit is a car. The employee receives less gross salary but they save the tax and National Insurance that would ordinarily be due on this salary. The salary they give up is used to cover the lease costs of their chosen vehicle, sometimes including insurance and maintenance.

Electric Vehicles are the most efficient cars for salary sacrifice schemes, however, you can choose to include Ultra Low Emitting Vehicles (ULEVs) to expand the choice of cars available to your employees.

It’s recommended that your employees notify HMRC that they’re driving a company car, or when they change their company car so that they can update their records and tax code without delay. They can update HMRC online here, by downloading the HMRC app or calling on 0300 200 3300.

Tax for your employees and National Insurance Contributions (NICs) for the business will be taken after the salary sacrifice deduction, making savings for both parties.

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