Expenses and benefits: company vans and fuel

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 (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.

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, for example driving home to allow an early start the next morning