Electric car choices changing with Pre-loved salary sacrifice options

• Lower-rate tax payers are trading up from entry level brands to more premium options, thanks to lower monthly amounts.
• Demand continues to grow for nearly-new cars, with a 500% rise in deliveries of these cars in 2026 compared to the previous year.

1st September 2026: Analysis of Tusker’s 3000 customers and 100,000 drivers shows that having the choice of Pre-loved electric vehicle salary sacrifice options enables employees to access more desirable, premium models, in addition to saving money.

Tusker’s Pre-loved schemes allow employees access to nearly-new electric cars with more affordable monthly amounts.

Two years on from launch, the nearly-new salary sacrifice proposition has seen significant growth, with over 5,000 Pre-Loved cars now on the road – more than eight times the number recorded a year ago. Demand has continued to accelerate, with over 3,500  Pre-Loved orders placed in the first seven months of 2026, a 350% increase year-on-year, while deliveries have risen by more than 500%.

It’s proving popular. 77% of Tusker’s employer customers now offer Pre-loved car salary sacrifice schemes to their employees, meaning the schemes are available to more than 2 million employees (c90% of Tusker’s total employee base). By January this year, Pre-loved car orders made up around 15% of new orders from Tusker.

Tusker’s latest figures show that Pre-loved cars are proving almost equally popular among basic rate and higher-rate taxpayers, but that the choice of vehicle varies depending which group the driver falls into.

Basic-rate taxpayers choosing a brand-new car tend to favour more affordable models from newer Chinese brands such as JAECOO, OMODA and BYD. In contrast, when opting for a Pre Loved car, they’re more likely to choose premium, highly desirable models, with the Tesla Model Y, BMW 4 Series and Audi Q4 e-tron among the most popular.

In 2026 so far, the average new car chosen by a basic-rate taxpayer through Tusker’s salary sacrifice schemes had a P11D value of £38,500, compared with £46,800 for Pre-loved vehicles, showing that drivers are typically choosing more premium Pre-loved options than if they were looking at a brand new car.

Kit Wisdom, Tusker’s CEO, says: “Offering Pre-loved cars as part of a car salary sacrifice scheme is not just better for the environment and a great way to drive an electric car. Importantly for many employees, it offers a way to access a premium car that they might not otherwise be able to afford.

“Availability does play a role, but demand for Pre-loved vehicles is typically strongest among premium models from recognised brands that offer a more attractive value proposition than ordering brand new. Pre-loved vehicles make it possible to choose from a broader range of cars, and enjoy the tax and cost-saving benefits of salary sacrifice.”

Every Tusker Pre-loved car meets the BVRLA’s Used Car Standard and comes with a full-service history and MOT if applicable. Each car is handpicked for its quality and condition and then carefully reconditioned before being made available on the Pre-loved Tusker platform.

Learn more about why a pre-loved salary sacrifice car might be right for you.