Update: Autumn Statement 2016 - Salary Sacrifice for cars is changing.
From April 2017, employees who pay for their cars through Salary Sacrifice will have to pay Income Tax on the amount of salary they sacrifice, and their employers will have to pay National Insurance Contributions on it too. Existing arrangements won’t be affected by these changes until 2021, and ultra-low emission (ULEV) cars will be exempt from them entirely. So you can still enjoy the tax advantages of Salary Sacrifice if you get your car before April, or if you choose ULEV.
Stay tuned for more information on Hitachi Capital's Salary Sacrifice scheme for 2017 and beyond.