The most tax and cash-flow efficient method to buy
When buying you either use your own funds or borrow. With leasing you can save your cash-flow by splitting your costs up to 5 years and obtain the best tax advantage too. If you buy outright you can only claim back a small depreciation percentage against tax but with leasing you can claim back 100% of the cost. Unlike cars you don’t lose the equipment at the end of the term; it’s all yours at the end.
Save cash flow and tax, spread the cost with a lease and keep the equipment.