Van benefit from 2005/06: business travel requirement
Section 155(7) ITEPA 2003
The business travel requirement is satisfied at a time if the van is available to theemployee at the time mainly for use for the purposes of the employees businesstravel (EIM22735).
In other words, the primary reason that the employee has the use of the van at all isbecause they need it for business travel in the normal course of their job. The businesstravel requirement is not satisfied if a person is allowed private use of a van which theydo not primarily need and use for business travel.
The business travel requirement must be satisfied at all times in the year when the van isavailable to the employee. Insignificant (EIM22745)has no relevance to this requirement.
See EIM22850 where there is a replacement van.