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HMRC internal manual

Employment Income Manual

Van benefit from 2005/06: business travel requirement

Section 155(7) ITEPA 2003

The business travel requirement is one of two requirements within the restricted private use condition (EIM22795). The other is the commuter use requirement (EIM22800).

The business travel requirement is satisfied at a time if the van is available to the employee at the time mainly for use for the purposes of the employee’s business travel (EIM22735).

In other words, the primary reason that the employee has the use of the van at all is because they need it for business travel in the normal course of their job. The business travel requirement is not satisfied if a person is allowed private use of a van which they do not primarily need and use for business travel.

The business travel requirement must be satisfied at all times in the year when the van is available to the employee. “Insignificant” (EIM22745) has no relevance to this requirement.

See EIM22850 where there is a replacement van.