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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
, see all updates

Van benefit from 2005/06: structure (table)

Sections 114 and 154-159 ITEPA2003

The following table summarises liability to van benefit from 2005/06 onwards:

Abbreviations used are:

  • avail: contractual availability
  • BU = business use
  • comm. = commuting use only
  • other = all private use other than commuting
  • full charge = the age-related £500/£350 for 2005/06 & 2006/07, £3,000 thereafter (see EIM22790).
availability actual use: comm. actual use: other Charge
BU only none/insignificant none/insignificant not chargeable
BU only yes none/insignificant nil
BU only yes yes full charge (see note)
BU/comm. only yes none/insignificant nil
BU/comm. only yes yes full charge
BU/comm./other none/insignificant none/insignificant nil
BU/comm./other yes yes full charge
comm./other only yes none/insignificant full charge
comm./other only none/insignificant yes full charge

For further information on any aspect refer to the index page (EIM22700).