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The article highlights the importance of the company car as a major motivational tool used by employers when developing their employment policies. Research was carried out in a specific industry to highlight the differences that were perceived by employees in competing companies within a specific market sector. Changes in the Government Tax Laws with regard to “benefit in kind”, have tainted the individuals’ view of what was a key motivational tool. The different variables that employers assume are essential factors are highlighted, whilst closer analysis indicates the differing perceived value to the employee. The differing views are based on the varying levels of needs sustained by employees whilst the examination of the hierarchy of these needs is identified within the target groups selected. A clearer perception of how a major motivational tool can act as a demotivator is highlighted, and the findings are evaluated in the conclusions of the article.

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