Despite growing popularity for salary sacrifice schemes amongst many businesses due to the tax advantages they offer, ACFO's research found 21.7% of responses from its 800 members said they had "no interest" in the schemes, with another 24.2% had "never looked" at the option. According to the survey, only 17% of fleet managers are actively researching salary sacrifice schemes, with a further 36% thinking about looking at salary sacrifice car schemes,

However, Tusker Managing Director David Hosking said the results were very much in line with Tusker's own findings, as any enquiries regarding a salary sacrifice car scheme typically came from the HR rather than the fleet department.

'We find that in the overwhelming majority of salary sacrifice schemes that we implement, the impetus comes from the HR or benefits manager within the business. This is because salary sacrifice cars are very much seen as an additional flexible benefit that is usually open to all employees.

'This contrasts with the traditional company car scheme which is usually only available for those who qualify for a car because of their job description or they receive one as a perk of their job.

'That's why we don't find the ACFO research out of the ordinary in any way – if anything, it's hugely encouraging that such a high percentage of fleet managers are actively looking at it!' he said.

ACFO has admitted that salary sacrifice can work in the right situation, when elements such as minimum wage, staff turnover, maternity leave, part-time workers and staff turnover don't cause problems.

'And they are right to do so,' said Mr Hosking. 'We are seeing increasing numbers of businesses who want to offer a salary sacrifice car as an additional flexible benefit for their staff. It's not suitable for everyone.

'In some cases we are also seeing companies looking to replace traditional company car schemes with a salary sacrifice package, because of the advantages that this brings for both employee and employer.

'But so far this has been a minority of cases. Most companies still see a place for a company car scheme AND a salary sacrifice car scheme within a flexible benefits package for staff,' he added.