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Business Contract Hire (BCH) · Subaru

Electric Subaru BCH

Tax-efficient EV leasing for companies — just 2% BiK

BCH works like PCH but for companies and sole traders. Monthly rentals are fully or partially tax-deductible as a business expense (50% for VAT-registered businesses, 100% if used exclusively for business). Combined with the 2% BiK rate for employees driving company EVs, BCH is often the most tax-efficient way for businesses to run electric cars.

UK tax for electric cars

In the UK, company-car EVs attract just 2% Benefit-in-Kind (BiK) tax in 2024–25, rising gradually to 5% by 2027–28. Combined with salary sacrifice and VED exemptions, business EV leasing is significantly more tax-efficient than an equivalent petrol or diesel car. Rules change annually — we calculate the most cost-effective option for you free of charge.

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Models

Subaru · Electric cars

All finance options
Business Contract Hire (BCH)

Which option suits you?

Advantages

  • Monthly payments tax-deductible as a business expense
  • 2% BiK for employees (2024–25)
  • No depreciation risk
  • Salary sacrifice schemes available

Watch out for

  • Car never belongs to the business
  • Mileage limits apply
  • VAT recovery capped at 50% for mixed-use vehicles
Comparison

Subaru Electric cars compared

ModelRangeBatteryRapid charging0–100
Subaru E-Outback279 miles74.7 kWh150 kW5.1s
Subaru Solterra311 miles69 kWh150 kW6.9s
Subaru Uncharted368 miles77 kWh150 kW7.4s
Our services

Everything for your electric mobility

Personal Contract Hire (PCH) · Personal

Drive a new EV for a fixed monthly payment — no ownership worries

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Personal Contract Purchase (PCP) · Personal

Option to buy at the end — or simply hand it back

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Hire Purchase (HP) · Personal

Own your EV at the end — straightforward financing

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Business Contract Hire (BCH) · Business

Tax-efficient EV leasing for companies — just 2% BiK

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