Back in the days where I was a Cardboard Box Expert (CBE), one had to be a Philadelphia Lawyer to opt out of the company car scheme. Mileage to and from the office was not tax allowable, mileage records and fuel receipts to prove had to be kept....an absolute PINTA..... Charlie.....best company car available in you emissions / cost bracket IMHO is the VW Passat. Speaking as an ex employer type, no way would I be financing a Rav 4.4, by your own admission a thirsty gubber at the best of times, min. Big Kev