The lease vehicle is in theory always under factory warranty therefore the lessee doesn’t have to pay for repairs.
The consumer lessee also pays less sales tax over the life of the lease than purchasing the vehicle.
[1] Leasing's average retail market penetration rate in the United States for new passenger vehicles reached an all-time record high of 26.5% in February 2014.
[3] The prevalence of leasing in the United States for GM, Ford and Chrysler has risen close to the industry norm after reaching low single digits in 2009, but is still lower than BMW and Mercedes-Benz.
[5] A lease with maintenance (commonly known in the UK as Contract Hire) can include all vehicle running costs excluding fuel and insurance.
This is almost the same as van hire but typically involves the finance or leasing company maintaining and being ultimately responsible for the vehicle.
Leasing may be beneficial if the plan is to change the vehicle at the end of the initial contract, rather than taking ownership.
This is largely influenced by increasing company car tax for drivers (BIK) and taxable allowances for businesses being affected by vehicle emissions.
This is not to be confused with salary sacrifice, in which employers offer car leasing to employees using their pre-tax income.
In instances where physical presence at the workplace is necessary, and non-motorized transport (cycling, ...) is not an option (i.e. too great a distance between home and work) and where public transport is not convenient either (no direct routes or long waiting time), corporate car sharing may be an option.