The Salary Sacrifice Agreement entitles the company to deduct certain other one off costs related to the scheme from the employee’s net salary, rather than their gross salary. These include:
Order cancellation costs
Under the Salary Sacrifice Agreement, an employee is liable for any cancellation costs if they cancel their car after it has been ordered (and before it has been delivered).
Additional charges
Under the Salary Sacrifice Agreement, an employee is liable for any penalty offence or charge, excess mileage charge, car damage costs (incl. insurance excesses), additional road taxes, etc.
Company mileage expenses
Each company can set its own reimbursement rate for additional mileage, and advisory mileage expenses for company cars are published at HMRC: Advisory fuel rates and are reviewed by HMRC every few months.