Since April 2020, electric cars have become even more tax efficient. For example:
Buying an Electric Car (as Company car)
If you take £30,000 profit from a company to buy an electric car:
Car cost = £30,000.
Tax = nil (and annual benefit-in-kind = 1% in 2021/22 so perhaps £161).
Buying Petrol/Diesel Car (as Personal car)
If you use £30,000 profit to buy a personally-owned fuel car. Leave Corporation Tax in the company (at 19% = £5,700) and take a £24,300 dividend. Then you must set aside money for higher rate income tax on the dividend (marginal rate: income tax/dividend tax 32.5% = £7,897), leaving £16,403 available for a petrol/diesel car.
Cash for Car = only £16,403
Cash to HMRC = £13,597
And as Corporation Tax rates and dividend tax rates increase, the differential will get bigger.