It's not the car allowance at play here, it's that sacrificing salary can be very tax efficient, particularly for higher rate tax payers - this would be the case whether you receive an allowance or it was all just called your salary.
This exactly, if I had a car and didn’t need a new or second hand one. I would take the money and run.
These SS only work if you need a car. If you have an appropriate car (just like buying new) they are expensive.
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