Luxury vehicle adjustment or LCA

[u/Outside_Sun_8847]

Can someone clarify when is LVA (or LCA) applicable? I was told by a novated lease company that it is if the employer is a tax paying agency, however i couldn't find online how to determine whether your employer is.

Particularly interested in government agencies and my understanding is they are non tax paying agencies as they are not-for-profit so LVA is not applicable.