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HMRC internal manual

Employment Income Manual

Van benefit to 2004 to 2005: exclusive availability: meaning of unavailable

Section 158(4) ITEPA 2003

For the purposes of determining the period in which a van is exclusively available to an employee, it’s treated as unavailable to the employee 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 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 on which the van was a shared van.

Tax years from 2005 to 2006 onwards

You can find full guidance on van benefit for these tax years using the contents page at EIM22700.