If you make a van available to your employees and - from 6 April 2005 - they use it privately for journeys other than commuting (until 5 April 2005, if it is available for private use including commuting), your employees have to pay tax on the benefit of this.
From 6 April 2007, they will also have to pay tax if you provide fuel for private use in that van.
Where these benefits are taxable, employers and other providers (but not employees) are liable to pay Class 1A National Insurance contributions.
