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Small Business - Director Company Car Leasing Query

Hi, I'm the Director of a small limited company. I pay myself under the PAYE threshold and take dividends. I need to get a new car as my current one is on its last legs.

I've been investigating the possibility of leasing a new car but I'm a bit unsure about what tax contributions I will be liable for on top of the cost of leasing the vehicle.

As my wage is under the income tax threshold, does this mean that I do not have to pay any company car tax contributions?

Am I also right in assuming that my company would be able to claim back 50% of the VAT charged on leasing the car?

Many thanks for your replies
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