Isuzu is seeking a foothold in the UK’s fast-growing salary-sacrifice market with its new D-Max EV, thanks to company car tax changes that heavily incentivise electric double-cab pick-up trucks. Those reforms introduced CO2 emissions-capped tax relief (known as capital allowances) for businesses buying or leasing trucks while also pushing them into the emissions-weighted benefit-in-kind (BIK) tax system instead of using the flat rate for LCVs. Most double-cabs have diesel engines, emit more than 200g/km of CO2 and fall into the highest BIK tax band of 37%, burdening drivers with a five-times higher tax bill than they would have faced under the old system. However, CO2-based BIK tax also creates opportunities for the pair of low-emission plug-in hybrid (PHEV) and electric trucks sold in the UK – which will become a trio when deliveries of the D-Max EV begin next year. “The D-Max EV opens new doors for us, especially with lifestyle, company car and salary-sacrifice customers who want to embrace electrification.