Private use of a van made available to a director or employee
(or to members of their family or household) means any use other
than business travel.
Business travel means any travelling for which the expenses would be deductible under Part 5 Chapter 2 ITEPA 2003 if they were incurred by the employee. Broadly, they are travelling expenses that involve two types of business journey:
Detailed guidance on the types of journey that give rise to
deductible travelling expenses can be found at
EIM32350 onwards and
An ordinary commuting journey counts as private use. This is so even if the employee is obliged to take the van home:
Full guidance on van benefit for these years can be found using the contents page at EIM22700.