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).
availabilityactual use: comm.actual use: otherCharge
BU onlynone/insignificantnone/insignificantnot chargeable
BU onlyyesnone/insignificantnil
BU onlyyesyesfull charge (see note)
BU/comm. onlyyesnone/insignificantnil
BU/comm. onlyyesyesfull charge
BU/comm./othernone/insignificantnone/insignificantnil
BU/comm./otheryesyesfull charge
comm./other onlyyesnone/insignificantfull charge
comm./other onlynone/insignificantyesfull charge

For further information on any aspect refer to the index page ( EIM22700).

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