EIM22068 - Van benefit to 2004/05: scope and
prohibition of other tax charges
Sections 239 and 269 ITEPA 2003
The van benefit charge (see
EIM22060) is the only charge on the
benefit of a van available for private use except that a separate
charge is made where, exceptionally, expenses are incurred by or on
behalf of the employer in providing a driver for the van while it
is being used privately.
There is no separate charge for fuel provided for private
motoring in the van.
In addition, the legislation
forbids any charge in addition to the van benefit
charge for:
- the discharge of any liability of the
employee in connection with the van (see EIM00580onwards, Section
239(1))
- the reimbursement by the employer (or
another person acting on behalf of the employer) of expenses
incurred by the employee in connection with the van (see
EIM20601, Section 239(2)).
- the use of a non-cash voucher or credit
token to obtain, either directly or indirectly, goods or services
in connection with the van (see
EIM16100, Section 269(1)).
Years from 2005/06 onwards
Full guidance on van benefit for these years can be found using
the contents page at
EIM22700.
