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HMRC internal manual

Employment Income Manual

Van benefit up to 2004 to 2005: exclusive availability: payments for private use of van

Section 159 ITEPA 2003

A deduction is to be made from the provisional sum calculated under step 3 of section 157 if, as a condition of the van or vans involved being available for the employee’s private use, the employee:

  • is required in the tax year in question to pay (whether by way of deduction from earnings or otherwise) an amount of money for that use and
  • makes such payment.

See the example at EIM22105.

See EIM25250 for the meaning of payment for private use.

See EIM22100 for payments for private use of shared vans.

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.