VIVO AA Company-car vs wife's Tusker · 3-year cost engine

EV cost comparator

Pick a car from your Vivo Grade AA list, paste any Tusker quote your wife pulls, and see exactly which route is cheaper over 3 years. Live BIK-rate trajectory, real cash-flow netting, and a pension-treatment toggle for her DB scheme.

Open the comparator → Add a Tusker quote

Compare a Vivo car against a Tusker quote

Family cost over 3 years

Option 1 takes the car through your Vivo scheme — you pay BIK only and forgo the £9k cash allowance. Option 2 takes the cash and puts the car on your wife's Tusker scheme. The £9k is gross, paid through your payroll at your marginal rate (computed below from the household-income panel).

Wife's pension scheme treatment

3-year family P&L

Option 1 · Vivo car

Option 2 · Tusker quote

	Option 1 · Vivo you take the car	Option 2 · Tusker wife takes the car
LIKE-FOR-LIKE CHECK
P11D (list price for BIK) ⓘ	—	—
Verdict	—	—
3-YEAR COST OF THE CAR
Year 1 BIK ⓘ	—	—
Year 2 BIK ⓘ	—	—
Year 3 BIK ⓘ	—	—
Wife's net take-home reduction ⓘ	—	—
Pension accrual loss ⓘ	—	—
= 3-year cost	—	—
£9K CASH ALLOWANCE
Gross over 3yr ⓘ	—	—
↳ tax + NI at 47% ⓘ	—	—
= net cash impact ⓘ	—	—
SA REFUND (WIFE)
PA recovery + savings band shift ⓘ	—	—
3-YEAR NET FAMILY COST ⓘ	—	—
Effective monthly	—	—

Pick a Vivo car and a Tusker quote to see the comparison.

BIK by car · Vivo AA list

Sortable · 3yr column uses 4% → 5% → 6% trajectory (2026/27–2028/29)

Rank	Car	BIK £/mo (Y1)	BIK Y1 £/yr	BIK 3yr	Score

About these figures

Each row's "BIK £/mo" comes from the Vivo Grade AA spreadsheet's 45% column. Formula: P11D × appropriate% × income tax rate ÷ 12. Back-solve confirms it: Tesla M3 LR Premium at £67.39/mo → P11D £44,927 (matches actual). The 3-year total uses HMRC-confirmed rates (GOV.UK primary legislation, Autumn Budget 2024): Year 1 at 4% (2026/27), Year 2 at 5% (2027/28), Year 3 at 7% (2028/29) — the government deliberately skips 6%, jumping 5%→7% from 2028/29. For a Tesla M3 LR that's £808 + £1,011 + £1,414 = £3,233 over the lease.

Configuration

Household income · Vivo scheme type · 2025/26 tax bands

Household income

All marginal-rate calcs in the comparator use these figures. 2025/26 UK bands. Stored locally on this device.

Alastair (Vivo)

PAYE salary £ Savings / interest income £ Other taxable income £ Annual car allowance (gross) £

PAYE marginal (payslip-level) —

SA top-up (refund via tax return) —

Combined effective marginal —

Wife (Tusker)

PAYE salary £ Savings / interest income £ Other taxable income £ Files Self Assessment

PAYE marginal (what Tusker quotes) —

SA top-up (refund via tax return) —

Combined effective marginal —

Vivo scheme type

Alastair is unsure whether Vivo is a traditional company car or a salary-sacrifice arrangement. Toggle here to model both scenarios in the comparator.

Traditional company car BIK only (P11D × 4% × 45%). No salary sacrifice. 3-year cost follows the HMRC-confirmed 4%→5%→6% rate trajectory (2026/27–2028/29). Salary sacrifice (OpRA) HMRC Optional Remuneration Arrangement rules. The taxable benefit is max(normal BIK, annual sacrifice). For any sensible EV lease, sacrifice wins and the IT saving is clawed back entirely — only the 2% NI above UEL survives.

2025/26 UK tax bands

Read-only reference. These drive the tax engine. Update UK_BANDS in src/tax/engine.js when new bands publish.