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Yes but an EV car is treated as a 2% benefit in kind. E.g. (simplifying) your employer can buy you a 40k Tesla and you get taxed as if they gave you 2% of that as salary. In the 40% braket that is £800 benefit in kind so you pay 320 extra tax.

Edit:

I think it is better explained here:

https://electriccarguide.co.uk/what-are-the-benefit-in-kind-...



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