Expenses and benefits: company vans and fuel
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Work out the value
Vans used for private journeys
You’ll need to report a standard value of £4,170 to HM Revenue and Customs (HMRC). This can be reduced if:
- your employee cannot use the van for 30 days in a row
- your employee pays you to privately use the van
- other employees use the van - divide £4,170 by the number of employees
Van fuel for private journeys
You’ll need to report a standard value of £798 to HMRC. This can be reduced if:
- the employee cannot use the van for 30 days in a row
- your employee pays you back for all their private fuel
- you stopped providing fuel during the tax year
Zero emission vans
You need to report the zero emission van on the P11D at 0% of £4,170 which is £0.
Calculating your reductions
Most payroll software packages will work the reductions out for you.
You can also use HMRC:
Salary sacrifice arrangements
If the cost of vans and fuel is less than the amount of salary given up, report the salary amount instead.