Is a used plug in hybrid car less tax efficient than new?

[Crazy4557]

I'm looking to buy via my LTD company a plug in Hybrid Land Rover but unsure if the most tax efficient way to purchase is new or would a used one still be subject to the same or higher BIK and capital allowances.
If used it would be under 12 months old.

Thanks in advance.

[Crazy4557]

curvature said:

Not sure about hybrids but my own experience with an iX3 is that to be beneficial to the company it had to be a new vehicle or a demonstrator. This was the same for the last diesel van that we bought so think this will still apply to you.

BIK remains the same for a vehicle regardless if it is new or used.

I thought the same re new or ex demo but I can’t find anything online to clarify the point.

[Crazy4557]

Electronicpants said:

https://comcar.co.uk/companycar/tax/history/

Thanks, that's useful.

So, does the business lose any tax allowances whether the vehicle is new or used (not an ex demonstrator)