EV transition business case template
A fill-in business case for moving part of a fleet to electric: suitability, costs, FBT, charging and risks, in the order a CFO reads them.
How to use it: Work through it for one vehicle class at a time. Delete the guidance notes in italics as you fill each section. Figures marked with an asterisk change on tax dates, so re-check them before submission.
EV transition business case: [vehicle class]
Prepared by: [name] · Date: [date] · Decision sought: [approve pilot / approve replacement policy]
1. Summary
[Three sentences: what is proposed, what it costs or saves per year, and the recommendation. Write this last.]
2. The vehicles proposed
- Class and count: [e.g. 12 pool sedans due for replacement FY27]
- Current vehicles: [make/model, fuel use, age, replacement due]
- Proposed EVs: [candidate models, rated range, energy use from the Green Vehicle Guide]
3. Suitability check
- Longest regular daily distance for this class: [km, from booking/trip data]
- Proposed EV usable range (rated range with a real-world margin): [km]
- Charging: [depot chargers available or proposed / home charging arrangements]
- Verdict: [suitable / suitable with charging investment / not yet suitable]
4. Whole-of-life cost comparison
| Item, per vehicle per year | Current vehicle | Proposed EV |
|---|---|---|
| Energy or fuel | $ | $ |
| Maintenance and tyres | $ | $ |
| Registration and insurance | $ | $ |
| Fringe benefits tax* | $ | $ (exempt if eligible) |
| Depreciation | $ | $ |
| Total | $ | $ |
- Purchase price difference: [$]
- Simple payback on the price premium: [years]
- *FBT note: eligible EVs under the luxury car tax fuel-efficient threshold ($91,661 for 2026-27) are currently FBT-exempt, though still reportable, and a phased wind-back is legislated from 1 April 2027. State the assumption used.
5. Charging plan
- Depot charging: [number and type of chargers, cost, installation timeline]
- Electricity: [tariff, solar offset if any]
- Home charging (if applicable): [reimbursement approach]
6. Emissions
- Current class emissions: [tonnes CO2 per year, from fuel records or the Green Vehicle Guide]
- Reduction if replaced: [tonnes per year, and share of fleet emissions target]
7. Risks and mitigations
- Range shortfall on unusual trips: [mitigation: pool ICE vehicles retained / booking rules]
- Charger availability: [mitigation]
- Resale value uncertainty: [assumption used]
- FBT exemption wind-back from April 2027: [sensitivity shown in section 4]
8. Recommendation and next step
[Pilot of N vehicles / staged replacement from date], reviewed after [period] against the assumptions in section 4.
Last updated 10 July 2026. General information, not tax or legal advice.