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HMRC internal manual

Employment Income Manual

Van benefit from 2005/06: examples - insignificant private use

Sections 114(3A) and 155(4) ITEPA 2003

These examples illustrate the principles at EIM22745. They are intended to be sufficient to illustrate the principles involved and HMRC staff should not comment on other possibilities.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Examples of insignificant use

An employee who

  • takes an old mattress or other rubbish to the tip once or twice a year
  • regularly makes a slight detour to drop off a child at school or stops at a newsagent on the way to work
  • calls at the dentist on the way home.

Examples of use which is NOT insignificant

An employee who

  • uses the van to do the supermarket shopping each week
  • takes the van away on a week’s holiday
  • uses the van outside of work for social activities.

Other examples