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HMRC internal manual

Employment Income Manual

Van benefit from tax year 2005 to 2006: structure (table)

Sections 114 and 154 to 159 ITEPA 2003

The following table summarises liability to van benefit from the tax year 2005 to 2006 onwards.

Contractual availability Actual use: commuting use only Actual use: all private use other than commuting Charge
Business use only None or insignificant None or insignificant Not chargeable
Business use only Yes None or insignificant Nil
Business use only Yes Yes Full charge (see note)
Business and commuting use only Yes None or insignificant Nil
Business and commuting use only Yes Yes Full charge
Business use/commuting use/private use None or insignificant None or insignificant Nil
Business use/commuting use/private use Yes Yes Full charge
Commuting and private use only Yes None or insignificant Full charge
Commuting and private use only None or insignificant Yes Full charge

Full charge = the age-related £500/£350 for 2005 to 2006 and 2006 to 2007; £3,000 thereafter (see EIM22790).

For more information on any aspect, refer to EIM22700.