Company vans

There is a tax charge where, because of their employment, a van is made available to a director or an employee earning £8,500 a year or more, or to a member of their family or household, and the van is actually used privately (a ‘company van’ until 2004/05, a van which is available for private use, whether or not any actual use is made of it).

From 2007/08, there is a further tax charge if free or subsidised fuel is provided for private use in a company van.

This page provides links to information and guidance for employees and employers about tax and NICs rules on company vans and company van fuel.

It also provides links to other guidance of interest to vehicle users.

Company Vans

Other guidance