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HMRC internal manual

Employment Income Manual

Van benefit to 2004/05: meaning of exclusive period

Section 156(4) ITEPA 2003

An exclusive period is a period exceeding 30 days during which the van is available toone employee only.

An exclusive period has the following effects:

  • the exclusive period shall not count towards any period that would otherwise be a shared period
  • the shared period is to be treated as ending when the exclusive period begins and
  • a further shared period may begin after the end of the exclusive period.

Years from 2005/06 onwards

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