Expenses and benefits: company vans and fuel

2. What's exempt

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

Salary sacrifice arrangements

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

Business journeys and commuting

A business journey is a trip:

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

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

Pool vans

You won’t 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, eg driving home to allow an early start the next morning