To comply with HMRC guidelines on salary sacrifice if a charger is being salary sacrificed, the company that the driver works for owns the charger. As the lease is running, the amount the driver has to pay for the charger decreases on a month-by-month basis until the charger becomes the property of the driver rather than the company.
If the lease terminates early, then the driver must pay the agreed market value for the charger as stipulated in the charger order form.