Second hand EV as company car

[Dr Interceptor]

For leasing it doesn't matter if new or used... if the CO2 is below 50g/km then the full lease rental is a deductible expense.

If the car is 100% business you can also recover all of the VAT on the rentals (if VAT registered), if its a mixture of business/personal use, you can recover 50% of the VAT on the rentals.

If there is personal use then the usual BIK will apply which for 2024/25 is 2%.