Expenses and benefits: company vans and fuel

What's exempt

You do not have to report or pay anything to HM Revenue and Customs (HMRC) if your van is only used for business journeys or as a pool van.

You do have to report vans or fuel if they’re part of a salary sacrifice arrangement.

A business journey is a trip:

made as part of work (such as a service engineer travelling between appointments)
to a temporary workplace

Vans used for ‘insignificant’ private journeys are exempt, for example making a slight detour to pick up a newspaper on the way to work.

You will not need to report your van if it’s all of the following:

available for use and used by more than 1 employee
available to each employee because they need it to do their job
not ordinarily used by 1 employee to the exclusion of others
not normally kept at or near employees’ homes
used only for business journeys - limited private use is allowed, but only if it’s incidental to a business journey, for example driving home to allow an early start the next morning