EIM22060 - Van benefit to 2004/05: when it applies
Sections 114 and 154 ITEPA 2003
Van benefit applies when:
- a van (see EIM22065)
- is made available (see EIM23200)
- to an employee (including a director)
- or to a member of their family or household (see EIM20504)
- “without any transfer of the property in it” (see EIM23205)
- by reason of the employment (see EIM20504)
- for private use (see EIM22062) and
- the benefit of the van does not constitute earnings from the employment by virtue of any other provision (see EIM23050).
- In addition, the employee must be chargeable under the benefits code (i.e. not in lower paid employment, see EIM20001 onwards).
Whether the van is actually used privately will not be relevant unless it is a "shared" van (see EIM22070).
See EIM22061 for exceptions to the van benefit charge.
Some references above are written in terms of cars. The same rules apply to vans.
For a description of how the van benefit charge is calculated, see EIM22075.
Years from 2005/06 onwards
Full guidance on van benefit for these years can be found using the contents page at EIM22700.