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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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Van benefit to 2004/05: exclusive availability: meaning of unavailable

Section 158(4) ITEPA 2003

For the purposes of determining the period in which a van is exclusively available (seeEIM22080) to an employee, it is treated as unavailable to theemployee on any day if the day:

  • falls before the first day on which it is available to the employee
  • falls after the last day on which it is available to the employee, or
  • falls within a period of 30 days or more throughout which it is not available to the employee.

A reduction in the value of exclusive availability is made at Step 3 of Section 157(see EIM22080) for days on which the van is unavailable.

See the example at EIM22105.

A reduction in the value of exclusive availability is also made at Step 3 for days onwhich the van was a shared van (see EIM22070).

Years from 2005/06 onwards

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