EIM22702 - Van benefit from 2005/06: structure (table)
Sections 114 and 154-159 ITEPA2003
The following table summarises liability to van benefit from
2005/06 onwards:
Abbreviations used are:
- avail: contractual availability
- BU = business use
- comm. = commuting use only
- other = all private use other than commuting
- full charge = the age-related £500/£350 for 2005/06 & 2006/07, £3,000 thereafter (see EIM22790).
| availability | actual use: comm. | actual use: other | Charge |
| BU only | none/insignificant | none/insignificant | not chargeable |
| BU only | yes | none/insignificant | nil |
| BU only | yes | yes | full charge (see note) |
| BU/comm. only | yes | none/insignificant | nil |
| BU/comm. only | yes | yes | full charge |
| BU/comm./other | none/insignificant | none/insignificant | nil |
| BU/comm./other | yes | yes | full charge |
| comm./other only | yes | none/insignificant | full charge |
| comm./other only | none/insignificant | yes | full charge |
For further information on any aspect refer to the index page ( EIM22700).
