Think very hard before using this. There are no real affordability checks. The financial implications have changed since HMRC got on to it. It is now classed as a company car so you will be taxed accordingly. The additional cost far exceeds any “benefits” you may get. The bigger the car, the more tax you pay, not to mention the impact on your pension and it is not easy to get out of the lease. You have to prove significant change in lifestyle to give it back. Check HMRC website