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Business case for Whole Life Cost (WLC)



Company car provision can be a significant employment cost, often second or third to salary and pension costs, with the total cost of provision often difficult to identify and quantify. With both the company and employee taxation position linked to CO2 emissions, when considering existing and future company car provision, businesses must adopt a Whole Life Cost (WLC) model as the building block for cost and tax effective company car schemes.

This document presents the business case for WLC and introduces the key considerations when adopting a WLC model.


Download  Business case for Whole Life Cost (WLC) (PDF)

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