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HMRC internal manual

Employment Income Manual

Van benefit to 2004/05: meaning of participating employee

Section 162 ITEPA 2003

For the purpose of calculating of the value of shared availability (see EIM22090), an employee is a participating employee if:

  • any van is available to the employee for the employee’s private use while it is a shared van and
  • the employee makes private use of any shared van at least once while it is a shared van.

In this context, the employee includes a member of the employee’s family or household, see EIM20504.

Note that all participating employees are counted, not only those who are subject to the van benefit charge (i.e. those in lower paid employment are included).

Years from 2005/06 onwards

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