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NEW JULY OFFERS JUST ADDED! Check out our 1 advance payment deals, spread the cost rather than paying a big initial payment!
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18th Jul 2018 - Fantastic new July offer being added daily, please bear with us whilst the new deals are uploaded to the website. Feel free to call us on 0131 202 6101 if you need a quote.
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Business Leasing

Capital Vehicle Management is Scotland’s leading supplier of Car and Van lease deals, we are confident we can find best lease offer in the UK for you. We operate as an independent Car Leasing company based in Central Scotland. The benefit of being independent means we are not tied to any one Manufacturer.

Car Leasing & Contract Hire Offers in 5 easy steps

We take the hassle out of sourcing and supplying your new lease car in 5 easy steps!

No Deposit lease deals available on most of our offers,
If you don't wish to pay a large advance payment you can
now spread the cost with our 1 up front deals on request.

Special Offers

Special deal
Business contract hire BMW X2, 4x4
BMW X2 xDrive20 SUV
2.0 d 190 Sport 5Dr Auto [Start Stop]
£232.32 + VAT monthly rental
£2090.88 + VAT initial rental
This vehicle is in stock
Business contract hire
Contract term: 24 months
Rental profile: 9 + 23
Annual mileage: 8000
Diesel Automatic
+ compare
Special deal
Business contract hire Suzuki Ignis, Hatchback
Suzuki Ignis Hatch
1.2 Dualjet 90 SZ3 5Dr Manual
£122.71 + VAT monthly rental
£736.26 + VAT initial rental
Business contract hire
Contract term: 48 months
Rental profile: 6 + 47
Annual mileage: 10000
1.2 litre Petrol Manual
+ compare
Special deal
Business contract hire Fiat 500, Hatchback
Fiat 500 Hatch
1.2 8V 69 Pop 3Dr Manual [Start Stop]
£103.56 + VAT monthly rental
£621.36 + VAT initial rental
Business contract hire
Contract term: 48 months
Rental profile: 6 + 47
Annual mileage: 10000
1.2 litre Petrol Manual
+ compare
Special deal
Business contract hire Toyota Aygo, Hatchback
Toyota Aygo Hatch
1.0 VVTi 68 x 5Dr Manual
£118.17 + VAT monthly rental
£709.02 + VAT initial rental
Business contract hire
Contract term: 48 months
Rental profile: 6 + 47
Annual mileage: 10000
1 litre Petrol Manual
+ compare
Special deal
Business contract hire Ford Fiesta, Hatchback
Ford Fiesta Hatch
1.1 Ti-VCT 85 Zetec 5Dr Manual [Start Stop]
£159.99 + VAT monthly rental
£959.94 + VAT initial rental
Business contract hire
Contract term: 36 months
Rental profile: 6 + 35
Annual mileage: 10000
1.1 litre Petrol Manual
+ compare
Special deal
Business contract hire Hyundai i10, Hatchback
Hyundai i10 Hatch
1.0 66 SE 5Dr Manual
£164.00 + VAT monthly rental
£984.00 + VAT initial rental
This vehicle is in stock
Business contract hire
Contract term: 24 months
Rental profile: 6 + 23
Annual mileage: 10000
1 litre Petrol Manual
+ compare
Special deal
Business contract hire Mercedes-Benz A Class, Hatchback
Mercedes-Benz A Class A180 Hatch
1.5 d 116 SE 5Dr 7G-DCT [Start Stop]
£219.99 + VAT monthly rental
£1979.91 + VAT initial rental
This vehicle is in stock
Business contract hire
Contract term: 24 months
Rental profile: 9 + 23
Annual mileage: 10000
1.5 litre Diesel Automatic
+ compare
Special deal
Business contract hire Mercedes-Benz A Class, Hatchback
Mercedes-Benz A Class A180 Hatch
1.5 d 116 Sport 5Dr 7G-DCT [Start Stop]
£234.99 + VAT monthly rental
£2114.91 + VAT initial rental
This vehicle is in stock
Business contract hire
Contract term: 24 months
Rental profile: 9 + 23
Annual mileage: 10000
1.5 litre Diesel Automatic
+ compare
Special deal
Business contract hire Vauxhall Mokka X, 4x4
Vauxhall Mokka X SUV 2wd
1.4 i Turbo ecoTEC 140 Design Nav 5Dr Manual [Start Stop]
£165.00 + VAT monthly rental
£990.00 + VAT initial rental
Business contract hire
Contract term: 36 months
Rental profile: 6 + 35
Annual mileage: 10000
1.4 litre Petrol Manual
+ compare
Business contract hire Vauxhall Mokka X, 4x4
Vauxhall Mokka X SUV 2wd
1.4 i Turbo ecoTEC 140 Design Nav 5Dr Manual [Start Stop]
£176.86 + VAT monthly rental
£176.86 + VAT initial rental
Business contract hire
Contract term: 48 months
Rental profile: 1 + 47
Annual mileage: 10000
1.4 litre Petrol Manual
+ compare
Business contract hire Hyundai i10, Hatchback
Hyundai i10 Hatch
1.0 66 S 5Dr Manual
£126.24 + VAT monthly rental
£126.24 + VAT initial rental
Business contract hire
Contract term: 48 months
Rental profile: 1 + 47
Annual mileage: 10000
1 litre Petrol Manual
+ compare
Special deal
Business contract hire Vauxhall Grandland X, 4x4
Vauxhall Grandland X SUV
1.2 Turbo 130 Sport Nav 5Dr Manual [Start Stop]
£199.99 + VAT monthly rental
£1199.94 + VAT initial rental
This vehicle is in stock
Business contract hire
Contract term: 36 months
Rental profile: 6 + 35
Annual mileage: 10000
1.2 litre Petrol Manual
+ compare
Special deal
Business contract hire Mercedes-Benz B Class, MPV
Mercedes-Benz B Class B180 MPV
1.5 d 109 AMG Line 5Dr Manual [Start Stop]
£214.07 + VAT monthly rental
£1284.42 + VAT initial rental
This vehicle is in stock
Business contract hire
Contract term: 24 months
Rental profile: 6 + 23
Annual mileage: 10000
Diesel Manual
+ compare
Special deal
Business contract hire BMW 4 Series, Hatchback
BMW 4 Series 420 Gran Coupe
2.0 i 184 M Sport 5Dr Manual [Start Stop]
£289.99 + VAT monthly rental
£1739.94 + VAT initial rental
This vehicle is in stock
Business contract hire
Contract term: 36 months
Rental profile: 6 + 35
Annual mileage: 10000
2 litre Petrol Manual
+ compare
Business contract hire Audi Q3, 4x4
Audi Q3 SUV
1.4 TFSI CoD 150 S line Edition 5Dr S Tronic [Start Stop]
£269.78 + VAT monthly rental
£1618.68 + VAT initial rental
This vehicle is in stock
Business contract hire
Contract term: 36 months
Rental profile: 6 + 35
Annual mileage: 10000
1.4 litre Petrol Automatic
+ compare
BMW X2 xDrive20 SUV
2.0 d 190 Sport 5Dr Auto [Start Stop]
£232.32 + VAT monthly rental
£2090.88 + VAT initial rental
Special deal
Business contract hire BMW X2, 4x4
This vehicle is in stock
Business contract hire
Contract term: 24 months
Rental profile: 9 + 23
Annual mileage: 8000
Diesel Automatic
+ compare
Suzuki Ignis Hatch
1.2 Dualjet 90 SZ3 5Dr Manual
£122.71 + VAT monthly rental
£736.26 + VAT initial rental
Special deal
Business contract hire Suzuki Ignis, Hatchback
Business contract hire
Contract term: 48 months
Rental profile: 6 + 47
Annual mileage: 10000
1.2 litre Petrol Manual
+ compare
Fiat 500 Hatch
1.2 8V 69 Pop 3Dr Manual [Start Stop]
£103.56 + VAT monthly rental
£621.36 + VAT initial rental
Special deal
Business contract hire Fiat 500, Hatchback
Business contract hire
Contract term: 48 months
Rental profile: 6 + 47
Annual mileage: 10000
1.2 litre Petrol Manual
+ compare
Toyota Aygo Hatch
1.0 VVTi 68 x 5Dr Manual
£118.17 + VAT monthly rental
£709.02 + VAT initial rental
Special deal
Business contract hire Toyota Aygo, Hatchback
Business contract hire
Contract term: 48 months
Rental profile: 6 + 47
Annual mileage: 10000
1 litre Petrol Manual
+ compare
Ford Fiesta Hatch
1.1 Ti-VCT 85 Zetec 5Dr Manual [Start Stop]
£159.99 + VAT monthly rental
£959.94 + VAT initial rental
Special deal
Business contract hire Ford Fiesta, Hatchback
Business contract hire
Contract term: 36 months
Rental profile: 6 + 35
Annual mileage: 10000
1.1 litre Petrol Manual
+ compare
Hyundai i10 Hatch
1.0 66 SE 5Dr Manual
£164.00 + VAT monthly rental
£984.00 + VAT initial rental
Special deal
Business contract hire Hyundai i10, Hatchback
This vehicle is in stock
Business contract hire
Contract term: 24 months
Rental profile: 6 + 23
Annual mileage: 10000
1 litre Petrol Manual
+ compare
Mercedes-Benz A Class A180 Hatch
1.5 d 116 SE 5Dr 7G-DCT [Start Stop]
£219.99 + VAT monthly rental
£1979.91 + VAT initial rental
Special deal
Business contract hire Mercedes-Benz A Class, Hatchback
This vehicle is in stock
Business contract hire
Contract term: 24 months
Rental profile: 9 + 23
Annual mileage: 10000
1.5 litre Diesel Automatic
+ compare
Mercedes-Benz A Class A180 Hatch
1.5 d 116 Sport 5Dr 7G-DCT [Start Stop]
£234.99 + VAT monthly rental
£2114.91 + VAT initial rental
Special deal
Business contract hire Mercedes-Benz A Class, Hatchback
This vehicle is in stock
Business contract hire
Contract term: 24 months
Rental profile: 9 + 23
Annual mileage: 10000
1.5 litre Diesel Automatic
+ compare
Vauxhall Mokka X SUV 2wd
1.4 i Turbo ecoTEC 140 Design Nav 5Dr Manual [Start Stop]
£165.00 + VAT monthly rental
£990.00 + VAT initial rental
Special deal
Business contract hire Vauxhall Mokka X, 4x4
Business contract hire
Contract term: 36 months
Rental profile: 6 + 35
Annual mileage: 10000
1.4 litre Petrol Manual
+ compare
Vauxhall Mokka X SUV 2wd
1.4 i Turbo ecoTEC 140 Design Nav 5Dr Manual [Start Stop]
£176.86 + VAT monthly rental
£176.86 + VAT initial rental
Business contract hire Vauxhall Mokka X, 4x4
Business contract hire
Contract term: 48 months
Rental profile: 1 + 47
Annual mileage: 10000
1.4 litre Petrol Manual
+ compare
Hyundai i10 Hatch
1.0 66 S 5Dr Manual
£126.24 + VAT monthly rental
£126.24 + VAT initial rental
Business contract hire Hyundai i10, Hatchback
Business contract hire
Contract term: 48 months
Rental profile: 1 + 47
Annual mileage: 10000
1 litre Petrol Manual
+ compare
Vauxhall Grandland X SUV
1.2 Turbo 130 Sport Nav 5Dr Manual [Start Stop]
£199.99 + VAT monthly rental
£1199.94 + VAT initial rental
Special deal
Business contract hire Vauxhall Grandland X, 4x4
This vehicle is in stock
Business contract hire
Contract term: 36 months
Rental profile: 6 + 35
Annual mileage: 10000
1.2 litre Petrol Manual
+ compare
Mercedes-Benz B Class B180 MPV
1.5 d 109 AMG Line 5Dr Manual [Start Stop]
£214.07 + VAT monthly rental
£1284.42 + VAT initial rental
Special deal
Business contract hire Mercedes-Benz B Class, MPV
This vehicle is in stock
Business contract hire
Contract term: 24 months
Rental profile: 6 + 23
Annual mileage: 10000
Diesel Manual
+ compare
BMW 4 Series 420 Gran Coupe
2.0 i 184 M Sport 5Dr Manual [Start Stop]
£289.99 + VAT monthly rental
£1739.94 + VAT initial rental
Special deal
Business contract hire BMW 4 Series, Hatchback
This vehicle is in stock
Business contract hire
Contract term: 36 months
Rental profile: 6 + 35
Annual mileage: 10000
2 litre Petrol Manual
+ compare
Audi Q3 SUV
1.4 TFSI CoD 150 S line Edition 5Dr S Tronic [Start Stop]
£269.78 + VAT monthly rental
£1618.68 + VAT initial rental
Business contract hire Audi Q3, 4x4
This vehicle is in stock
Business contract hire
Contract term: 36 months
Rental profile: 6 + 35
Annual mileage: 10000
1.4 litre Petrol Automatic
+ compare

                   Van Special Offers

Ford Transit 290 L2
2.0 TDCi FWD 130PS Trend Van Medium Roof Manual
£244.58 + VAT monthly rental
£1467.48 + VAT initial rental
Special deal
Business contract hire Ford Transit, 4x4
Business contract hire
Contract term: 48 months
Rental profile: 6 + 47
Annual mileage: 10000
2 litre Diesel Manual
+ compare
Ford Transit Courier N1
1.0 EcoBoost FWD 100PS Van Manual [Start Stop]
£183.20 + VAT monthly rental
£183.20 + VAT initial rental
Business contract hire Ford Transit Courier, 4x4
Business contract hire
Contract term: 48 months
Rental profile: 1 + 47
Annual mileage: 10000
1 litre Petrol Manual
+ compare
Ford Transit Connect 200 L1
1.5 TDCi FWD 120PS Limited Van Manual [Start Stop]
£219.47 + VAT monthly rental
£219.47 + VAT initial rental
Business contract hire Ford Transit Connect, 4x4
Business contract hire
Contract term: 48 months
Rental profile: 1 + 47
Annual mileage: 10000
1.5 litre Diesel Manual
+ compare
Mitsubishi L200 Pick Up Double Cab 4wd
2.4 Di-D 4WD 178PS Warrior Pickup Double Cab Auto
£326.43 + VAT monthly rental
£326.43 + VAT initial rental
Business contract hire Mitsubishi L200, City-Car
Business contract hire
Contract term: 48 months
Rental profile: 1 + 47
Annual mileage: 10000
2.4 litre Diesel Automatic
+ compare
Ford Ranger PickUp Double Cab 4wd
2.2 TDCi 4WD 160PS Limited Pickup Double Cab Auto [1]
£317.93 + VAT monthly rental
£317.93 + VAT initial rental
Business contract hire Ford Ranger, City-Car
Business contract hire
Contract term: 48 months
Rental profile: 1 + 47
Annual mileage: 10000
2.2 litre Diesel Automatic
+ compare
Peugeot Partner L1 625Kg
1.6 VTi FWD 98PS SE Van Manual
£167.26 + VAT monthly rental
£167.26 + VAT initial rental
Business contract hire Peugeot Partner, 4x4
Business contract hire
Contract term: 48 months
Rental profile: 1 + 47
Annual mileage: 10000
1.6 litre Petrol Manual
+ compare
Citroen Berlingo 625Kg L1
1.6 VTi FWD 95PS X Van Manual
£169.13 + VAT monthly rental
£169.13 + VAT initial rental
Business contract hire Citroen Berlingo, 4x4
Business contract hire
Contract term: 48 months
Rental profile: 1 + 47
Annual mileage: 10000
1.6 litre Petrol Manual
+ compare
Ford Ranger PickUp Double Cab 4wd
2.2 TDCi 4WD 160PS Black Edition Pickup Double Cab Manual [Start Stop]
£461.44 + VAT monthly rental
£461.44 + VAT initial rental
Business contract hire Ford Ranger, City-Car
Business contract hire
Contract term: 48 months
Rental profile: 1 + 47
Annual mileage: 10000
2.2 litre Diesel Manual
+ compare
Citroen Berlingo 625Kg L1
1.6 BlueHDi FWD 100PS XTR+ Van Manual
£188.65 + VAT monthly rental
£188.65 + VAT initial rental
Business contract hire Citroen Berlingo, 4x4
Business contract hire
Contract term: 48 months
Rental profile: 1 + 47
Annual mileage: 10000
1.6 litre Diesel Manual
+ compare
Ford Transit Courier N1
1.0 EcoBoost FWD 100PS Trend Van Manual [Start Stop]
£187.09 + VAT monthly rental
£187.09 + VAT initial rental
Business contract hire Ford Transit Courier, 4x4
Business contract hire
Contract term: 48 months
Rental profile: 1 + 47
Annual mileage: 10000
1 litre Petrol Manual
+ compare
Citroen Dispatch XS 1000Kg
1.6 BlueHDi FWD 95PS X Van Manual
£236.17 + VAT monthly rental
£236.17 + VAT initial rental
Business contract hire Citroen Dispatch, 4x4
Business contract hire
Contract term: 48 months
Rental profile: 1 + 47
Annual mileage: 10000
1.6 litre Diesel Manual
+ compare
Toyota PROACE Medium
2.0 D FWD 120PS Platform Cab Manual [Start Stop]
£242.54 + VAT monthly rental
£1455.24 + VAT initial rental
Business contract hire Toyota PROACE, 4x4
Business contract hire
Contract term: 36 months
Rental profile: 6 + 35
Annual mileage: 10000
2 litre Diesel Manual
+ compare
Isuzu D-Max Pick Up
1.9 TD RWD 164PS Pickup Manual
£199.05 + VAT monthly rental
£597.15 + VAT initial rental
Business contract hire Isuzu D-MAX, City-Car
This vehicle is in stock
Business contract hire
Contract term: 48 months
Rental profile: 3 + 47
Annual mileage: 10000
Diesel Manual
+ compare
Isuzu D-Max Pick Up
1.9 TD RWD 164PS Pickup Manual
£199.87 + VAT monthly rental
£1199.22 + VAT initial rental
Business contract hire Isuzu D-MAX, City-Car
This vehicle is in stock
Business contract hire
Contract term: 36 months
Rental profile: 6 + 35
Annual mileage: 10000
Diesel Manual
+ compare
Mercedes-Benz Citan 111 Extra Long
1.5 CDi BlueEfficiency FWD 110PS Crew Van Manual [Start Stop]
£347.96 + VAT monthly rental
£2087.76 + VAT initial rental
Business contract hire Mercedes-Benz Citan, Coupe
This vehicle is in stock
Business contract hire
Contract term: 36 months
Rental profile: 6 + 35
Annual mileage: 10000
1.5 litre Diesel Manual
+ compare

Quotations on alternative mileages available on request. Full maintenance and fleet management packages also available with free fleet health check visits by arrangement.

Special deal
Business contract hire BMW X2, 4x4
BMW X2 xDrive20 SUV
2.0 d 190 Sport 5Dr Auto [Start Stop]
£232.32 + VAT monthly rental
£2090.88 + VAT initial rental
This vehicle is in stock
Business contract hire
Contract term: 24 months
Rental profile: 9 + 23
Annual mileage: 8000
Diesel Automatic
+ compare
Special deal
Business contract hire Suzuki Ignis, Hatchback
Suzuki Ignis Hatch
1.2 Dualjet 90 SZ3 5Dr Manual
£122.71 + VAT monthly rental
£736.26 + VAT initial rental
Business contract hire
Contract term: 48 months
Rental profile: 6 + 47
Annual mileage: 10000
1.2 litre Petrol Manual
+ compare
Special deal
Business contract hire Fiat 500, Hatchback
Fiat 500 Hatch
1.2 8V 69 Pop 3Dr Manual [Start Stop]
£103.56 + VAT monthly rental
£621.36 + VAT initial rental
Business contract hire
Contract term: 48 months
Rental profile: 6 + 47
Annual mileage: 10000
1.2 litre Petrol Manual
+ compare
Special deal
Business contract hire Toyota Aygo, Hatchback
Toyota Aygo Hatch
1.0 VVTi 68 x 5Dr Manual
£118.17 + VAT monthly rental
£709.02 + VAT initial rental
Business contract hire
Contract term: 48 months
Rental profile: 6 + 47
Annual mileage: 10000
1 litre Petrol Manual
+ compare
Special deal
Business contract hire Ford Fiesta, Hatchback
Ford Fiesta Hatch
1.1 Ti-VCT 85 Zetec 5Dr Manual [Start Stop]
£159.99 + VAT monthly rental
£959.94 + VAT initial rental
Business contract hire
Contract term: 36 months
Rental profile: 6 + 35
Annual mileage: 10000
1.1 litre Petrol Manual
+ compare
Special deal
Business contract hire Hyundai i10, Hatchback
Hyundai i10 Hatch
1.0 66 SE 5Dr Manual
£164.00 + VAT monthly rental
£984.00 + VAT initial rental
This vehicle is in stock
Business contract hire
Contract term: 24 months
Rental profile: 6 + 23
Annual mileage: 10000
1 litre Petrol Manual
+ compare
Special deal
Business contract hire Mercedes-Benz A Class, Hatchback
Mercedes-Benz A Class A180 Hatch
1.5 d 116 SE 5Dr 7G-DCT [Start Stop]
£219.99 + VAT monthly rental
£1979.91 + VAT initial rental
This vehicle is in stock
Business contract hire
Contract term: 24 months
Rental profile: 9 + 23
Annual mileage: 10000
1.5 litre Diesel Automatic
+ compare
Special deal
Business contract hire Mercedes-Benz A Class, Hatchback
Mercedes-Benz A Class A180 Hatch
1.5 d 116 Sport 5Dr 7G-DCT [Start Stop]
£234.99 + VAT monthly rental
£2114.91 + VAT initial rental
This vehicle is in stock
Business contract hire
Contract term: 24 months
Rental profile: 9 + 23
Annual mileage: 10000
1.5 litre Diesel Automatic
+ compare
Special deal
Business contract hire Vauxhall Mokka X, 4x4
Vauxhall Mokka X SUV 2wd
1.4 i Turbo ecoTEC 140 Design Nav 5Dr Manual [Start Stop]
£165.00 + VAT monthly rental
£990.00 + VAT initial rental
Business contract hire
Contract term: 36 months
Rental profile: 6 + 35
Annual mileage: 10000
1.4 litre Petrol Manual
+ compare
Business contract hire Vauxhall Mokka X, 4x4
Vauxhall Mokka X SUV 2wd
1.4 i Turbo ecoTEC 140 Design Nav 5Dr Manual [Start Stop]
£176.86 + VAT monthly rental
£176.86 + VAT initial rental
Business contract hire
Contract term: 48 months
Rental profile: 1 + 47
Annual mileage: 10000
1.4 litre Petrol Manual
+ compare
Business contract hire Hyundai i10, Hatchback
Hyundai i10 Hatch
1.0 66 S 5Dr Manual
£126.24 + VAT monthly rental
£126.24 + VAT initial rental
Business contract hire
Contract term: 48 months
Rental profile: 1 + 47
Annual mileage: 10000
1 litre Petrol Manual
+ compare
Special deal
Business contract hire Vauxhall Grandland X, 4x4
Vauxhall Grandland X SUV
1.2 Turbo 130 Sport Nav 5Dr Manual [Start Stop]
£199.99 + VAT monthly rental
£1199.94 + VAT initial rental
This vehicle is in stock
Business contract hire
Contract term: 36 months
Rental profile: 6 + 35
Annual mileage: 10000
1.2 litre Petrol Manual
+ compare
Special deal
Business contract hire Mercedes-Benz B Class, MPV
Mercedes-Benz B Class B180 MPV
1.5 d 109 AMG Line 5Dr Manual [Start Stop]
£214.07 + VAT monthly rental
£1284.42 + VAT initial rental
This vehicle is in stock
Business contract hire
Contract term: 24 months
Rental profile: 6 + 23
Annual mileage: 10000
Diesel Manual
+ compare
Special deal
Business contract hire BMW 4 Series, Hatchback
BMW 4 Series 420 Gran Coupe
2.0 i 184 M Sport 5Dr Manual [Start Stop]
£289.99 + VAT monthly rental
£1739.94 + VAT initial rental
This vehicle is in stock
Business contract hire
Contract term: 36 months
Rental profile: 6 + 35
Annual mileage: 10000
2 litre Petrol Manual
+ compare
Business contract hire Audi Q3, 4x4
Audi Q3 SUV
1.4 TFSI CoD 150 S line Edition 5Dr S Tronic [Start Stop]
£269.78 + VAT monthly rental
£1618.68 + VAT initial rental
This vehicle is in stock
Business contract hire
Contract term: 36 months
Rental profile: 6 + 35
Annual mileage: 10000
1.4 litre Petrol Automatic
+ compare

Business Contract Hire is commonly referred to as vehicle lease and allows businesses a fixed payment method for the use of a vehicle for a term of normally between 12-48 months. The payments attract VAT of which for cars 50% and for commercial vehicles 100% of the finance element is reclaimable, 100% of the VAT for any maintenance payment is reclaimable. The rental payments are also classed as a true business expense so can be wholly offset against corporation tax. The benefits are fixed monthly payments with no disposal risk but reasonable care has to be taken of the vehicle and also there is an obligation to remain under the stated mileage at the contract inception or the finance company will levy a charge for loss of value.

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