Following my recent blog post about new grants, I gather that the people at Sustainable Routes are also happy to give grants for purchases such as iPads. (If you have problems opening the above link, please Google: sustainable route grants.)
I have worked out that the net cost of a £399 iPad3 can be as little as £99.75 after allowing for VAT, a 50% grant and 40% tax.
There are various conditions to meet (e.g. business use), but this should work for most business people.
The same principles and savings should apply to iPhones and other smart phones, again subject to how they are used.