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HMRC internal manual

Employment Income Manual

Van benefit to 2004/05: 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 Section157 (see EIM22080) if, as a condition of the van or vansinvolved 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 EIM23530 for the meaning of payment for private use.

See EIM22100 for payments for private use of shared vans.

Years from 2005/06 onwards

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