Company car or car allowance: which leaves more take-home pay?

Cash allowance versus company car remains the wrong binary for EV-minded fleets, according to Loveelectric: salary sacrifice still strips out Income Tax and National Insurance in a way a taxed cash lump sum never can. Loveelectric says the Chancellor's changes, chiefly to employer National Insurance, have not altered the tax treatment of EV salary sacrifice, and that no change removing its advantages has been confirmed for 2029. That is a reason not to default drivers into allowances out of caution. Anyone benchmarking take-home pay across the two routes should factor BIK rates and grant eligibility into the comparison, not just gross cost.