Both Mrs H and I both have company cars.
Her company has a monthly allowable budget and the employee can pay extra towards a higher spec. I think if they leave the company they have to pay the outstanding payment on the vehicle.
I now work for a small company, I could have had anything at all as a car (make, spec etc) as long as it was reasonable. I drive an Audi A4 S-line 2.0 Tdi. I pay the tax on the car but pay for my personal mileage
My old company was much larger and you had to choose from list of devastatingly avarage cars....base model Audi A3, Mazda 6, etc. You were not allowed to contribute at all. I had an Audi A3 which was way too small for a reps job, carrying boxes etc.
They were very strict and pretty much upset all the staff with their penny pinching.
Hope this helps
H.