This benefit is for eligible employees of Bracknell Forest Council.
We have partnered with Tusker to offer employees the opportunity to lease a brand new electric vehicle (EV) through a salary sacrifice agreement.
Tusker is the UK's leader in salary sacrifice cars, with over 1,800 schemes across the country. They have been a carbon-neutral organisation for over 10 years and are founding members of EV100, a group of organisations committed to reducing emissions and championing the shift to zero emissions.
Watch Tusker’s video about the benefits of electric vehicles.
Salary sacrifice
Salary sacrifice is a straightforward and cost-effective way to drive a new electric car. By taking part in this scheme, you will not only have the opportunity to lease a brand new car but also benefit from savings on income tax and National Insurance contributions.
Pension contributions will also not be payable on the salary sacrificed amount.
The deductions will be made from your salary by way of salary sacrifice. A salary sacrifice is based on the employee giving up the right to receive part of their normal contractual pay in return for a benefit.
Before making a decision, be aware that:
- a salary sacrifice reduces your gross pay which will have implications on future payments
- the reduced salary will be used for most salary-related calculations, including:
- pension
- statutory sick pay
- maternity pay
- redundancy payment
How the scheme works
A monthly amount is deducted from your gross salary (before tax and National Insurance). In exchange, you receive a new electric vehicle. You do not have to pay a deposit.
Your monthly deduction will remain fixed for the duration of your lease.
Your monthly payment also covers:
- insurance
- maintenance
- servicing
- tyres
- MOT
- road tax
- roadside assistance
Watch Tusker’s video about how the scheme works.
You will need to pay Benefit in Kind (BIK) tax. Currently, the government has reduced rates for EVs.
The BIK rate is currently set at 2% until April 2025 and will then increase by 1% each year until April 2028.
Watch Tusker’s video about BIK.
Eligibility
To be eligible for the EV leasing scheme, you must:
- Be a permanent employee of Bracknell Forest Council who has successfully completed their probationary period. If you are on a fixed-term contract (FTC), you are eligible if the lease period does not extend past the end date of your FTC.
- Earn more than the National Minimum Wage (NMW) after the EV leasing payment has been deducted. When you apply, we will do a minimum wage check. This is calculated based on the actual cost of the proposed lease vehicle at that time and for the term of the lease. We anticipate this would be BG-G grade and above, in most cases.
- Be a UK taxpayer through the PAYE system.
- Be over 18 years of age.
This scheme is a long term salary sacrifice agreement. It requires your salary to be above the NMW after the deduction has been made. Your eligibility will be determined based on your salary after the lease payment has been made.
This means that you may not be eligible if you are:
- on - or expected to go on within 3 months of the start of the lease agreement:
- maternity leave
- adoption leave
- shared parental leave
- on long-term sick leave, defined as absence over 20 days
- at risk of redundancy
If you are planning on retiring or leaving the council during the term of the lease, this will automatically terminate the agreement with Tusker. Early termination charges may apply.
Get a quote
You can explore the range of cars available and receive a quote on the Tusker portal.
First of all, you will need to create an account.
To create an account, enter your:
- company code: BFC1
- employee payroll number (find this on your payslip, under reference number)
After you have created an account, you will be able to log in to the portal.
Create an account or log into the Tusker portal
If you need help with the portal, contact Tusker by:
- email: EETeam@tuskerdirect.com
- phone: 0333 400 7431
Things to consider before you decide
Pension implications
By taking out a car on a salary sacrifice scheme, you can lease an EV. As part of this arrangement, your monthly gross salary will be reduced to cover the cost of leasing the car, resulting in lower income tax and National Insurance contributions.
Pension contributions will not be payable on the gross amount of salary sacrificed each month. If you are a member of the Local Government Pension Scheme (LGPS), this will have implications for your pension. For more information, visit the LGPS salary sacrifice page.
In order to ease the reduction in pension contributions, you can choose to pay extra into the pension scheme. Find out more on the LGPS increasing your pension guidance.
If you are only receiving statutory pay or unpaid leave
Your salary sacrifice agreement will be paused if you are only receiving statutory pay or unpaid leave due to:
- maternity or paternity leave
- shared parental leave
- adoption leave
- long-term sickness
You will still be able to use the car during this time.
When you go back to work and your pay starts again, the salary sacrifice agreement will also restart. It will cover the rest of the lease term, but it will be extended to make sure you pay back the missed payments. This will likely result in the salary sacrifice deductions continuing after you return the car. Alternatively, you might need to make a one-time payment if you decide to leave.
For maternity leave, shared parental leave and adoption leave, you must provide the payroll team with a copy of your MAT B1, shared parental leave declaration or adoption approval letter. This will be shared confidentially with Tusker.
Early termination charges and your responsibility to notify Tusker
If you decide to end your lease agreement, you may be liable for early termination charges. This is calculated based on a full month’s lease as refunds will not be given for any unused days.
A rough guide of what the remaining month's hire might look like:
| Remaining months under hire schedule | Rentals to be paid |
| 1 | 1 month |
| 2 to 11 | 2 months |
| 12 to 17 | 3 months |
| 18 to 23 | 4 months |
| 24 to 29 | 5 months |
| 30+ | 6 months |
You are responsible for telling Tusker if your employment situation changes. This includes:
- voluntary resignation
- redundancy or job termination
- retirement
- transfer of undertakings (protection of employment)
- loss of driving licence
- career break
- dismissal
- change of role within the council
Charges for damage or excess mileage
You will incur additional charges if you have excess mileage or damage to the vehicle.
Mileage claims
Mileage claims will be reimbursed by the council at the current HMRC rate for company vehicles. This is lower than the rates for personal vehicles.
Mileage is paid at 7 pence per mile for a salary sacrifice EV company car.
Be sure to check the latest figures, as they may change quarterly. Payroll will make the changes when they make mileage payments, but will not notify employees if the rates change.
Salary deductions
Salary deductions for the lease may not start until the month after you receive the car.
This may mean that there is a gap between receiving the car and deductions starting.
At the end of the lease, you may have returned the car, but the final payment may still be due from pay.
Fines or charges
Tusker will contact you directly if you incur fines or charges. For example, speeding tickets or charges such as early termination.
If you do not respond, the fines plus a £10 administration fee will be deducted automatically through payroll. You will not receive further notification of these deductions.
National Minimum Wage (NMW)
It is likely that the NMW will rise during the leasing period. If, because of salary sacrifice, your hourly rate falls below the NMW during the period of your lease, the lease agreement will end, and you will be responsible for any early repayment charges.
A reduction in hours or move to a lower graded role may also result in falling below NMW.
Impact on statutory payments
As salary sacrifice involves deductions from your gross salary, it may affect some statutory payments, such as maternity or adoption pay, as these are based on the amount each employee's pay that is subject to National Insurance.
Changes to your contract or resignation
If you change your role to one on a lower grade which will result in your salary falling below the NMW, the agreement will be terminated and early termination charges may apply.
An early termination will be triggered if you resign and leave the council. Tusker will charge a termination charge.
It is your responsibility to tell Tusker as soon as possible. This will allow them to adjust your salary sacrifice arrangement. Failure to notify them may result in continued deductions from your salary or extra charges, even if you are no longer employed.
How to notify Tusker
To notify Tusker of your resignation, you can:
- call their customer service on 0333 400 7431
- email Bracknell-Forest@ss4c.com
- notify them using their online portal
When notifying Tusker, you must include:
- your full name and employee ID
- the date of your resignation
- any additional details requested by Tusker to process the change
More information
You can find more information, including frequently asked questions, on the Tusker portal.
Contact
If you have any questions, email hr@bracknell-forest.gov.uk.