Van benefit from 2005/06: commuter use requirement
Section 155(5) ITEPA 2003
The commuter use requirement is satisfied at any time if –
- the terms on which the van is available to the employee at the time prohibit its private use otherwise than for the purposes of ordinary commuting or travel between two places that is for practical purposes substantially ordinary commuting, and
- neither the employee nor a member of the employee’s family or household makes private use of the van at the time otherwise than for those purposes.
There is more information on the following terms at the pages given:
Remember: if the commuter use requirement fails to be satisfied to an insignificant extent, the restricted private use condition (EIM22795) could still be met for the tax year as a whole.
See EIM22850 where there is a replacement van.