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HMRC internal manual

Employment Income Manual

Van benefit from 2005/06: reduction because van unavailable

Section 156 ITEPA 2003

When the van is unavailable for any part of the tax year, the chargeable benefit is reduced in proportion to the number of days in that year for which it was unavailable.

In calculating the reduction for unavailability, the van benefit charge is reduced by the proportion of the number of days for which the van was unavailable to the number of days in the tax year.


  • EIM22825 for the meaning of unavailable
  • EIM22850 where there is a replacement van


There is an example at EIM22872.