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HMRC internal manual

Employment Income Manual

Van benefit to 2004/05: scope and prohibition of other tax charges

Sections 239 and 269 ITEPA 2003

The van benefit charge (see EIM22060) is the only charge onthe benefit of a van available for private use except that a separate charge is madewhere, exceptionally, expenses are incurred by or on behalf of the employer in providing adriver for the van while it is being used privately.

There is no separate charge for fuel provided for private motoring in the van.

In addition, the legislation forbids any charge in addition to the vanbenefit charge for:

  • the discharge of any liability of the employee in connection with the van (see EIM00580onwards, Section 239(1))
  • the reimbursement by the employer (or another person acting on behalf of the employer) of expenses incurred by the employee in connection with the van (see EIM20601, Section 239(2)).
  • the use of a non-cash voucher or credit token to obtain, either directly or indirectly, goods or services in connection with the van (see EIM16100, Section 269(1)).

Years from 2005/06 onwards

Full guidance on van benefit for these years can be found using the contents page at EIM22700.