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Does a salary sacrifice car scheme have to be leased, or can it be purchased on a hire purchase basis with the employee owning the car when the final payment has been made? Also, does it only apply to new cars, or can used cars also be purchased through salary sacrifice? For example, could a two year old electric car be purchased through salary sacrifice on a hire purchase basis, with the employer making the payments from the employees salary, with the emoyee being liable for the BIK for the duration of the hire purchase contract. Then when the final payment has been made would the car be fully owned by the employee, who would no longer be liable for BIK?