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HMRC internal manual

Employment Income Manual

Van benefit to 2004/05: overriding limit on charge

Section 166 ITEPA 2003

There are some exceptional circumstances where, despite the fact that only one van is available to a director or employee (or a member of his family or household) at any one time in the year, the total charge calculated under EIM22075 could exceed £500.

In such a case the total charge is limited to £500.

Years from 2005/06 onwards

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