Depends what the objective is.While I've no issue with people very sensibly taking advantage of it, isn't providing an incentive for EVs through BIK very unfair. A discount that applies to us with good stable employment with established companies. The sooner it stops the better, allow everyone to access any incentives equally.
Tax incentives let consumers react in different ways and they are, therefore, cost-effective.
Fleets have the purchasing power to purchase EV's, much more so than Joe Public. Company car market is 65% ish.
So incentivise the biggest buyers to get EV's into the mainstream.
Fleets have a short ownership period so large numbers of second hand cars entering in the market for mainstream buyers in 3 years.
Big fleet buyers will ensure the market responds and invests in charging infrastructure, for example.
Difficult to see how you would craft a policy with the same impact that applies to "everyone".
But they did that as well by offering the grant on new EV purchases.
The only fair tax for many seems to be the one that someone else is paying.