Policy paper

Van Benefit Charge for Zero Emissions Vans

This tax information and impact note applies to businesses and employers that provide zero emission vans, and employees provided with such vans which are made available for significant private use.



The measure will retain the 20% tapered rate of the van benefit charge for zero-emissions van which was set to increase to 40% in 2016 to 2017. The 20% will be extended to 2017 to 2018 tax year.  

Published 16 March 2016