In terms of businesses, although the ownership of the vehicle remains with the leasing company for the duration of the contract, the car does appear on the company balance sheet with the capital element of the outstanding rentals acting as the subsequent liability. The rentals paid can be offset against taxable profits, although a proportion of the payments relating to the excess value of the vehicle over and above &pond;12000 are disallowed. A typical finance lease will consist of a 12-60 month contract with no mileage restrictions, an initial low rental fee and include VAT on rentals.
The models of Nissan listed below show cars available for car finance:
Primastar 2.7, Primera, 350Z, Navara, Pathfinder, Patrol, Note, Micra, Terrano, Primastar 2.9, X-Trail, Kubistar, Almera Tino, Micra C and C, Murano, Cabstar E SW, Almera, Cabstar SWB,