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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Van fuel benefit from 2005/06: similarities to car fuel benefit

Sections 160-164 ITEPA 2003

The following guidance on car fuel benefit also applies to van fuel benefit and can be read accordingly. Where statutory references relating to van fuel benefit are different to those in the listed pages, they are in brackets after the page title:

  • EIM25515 - meaning of provided (section 160(3))
  • EIM25520 - replaces other tax liabilities
  • EIM25525 - charge not related to cost of providing fuel
  • EIM25530 - does not apply to employee’s own van (sections 114 and 154)

Guidance specific to vans is provided for the following similarities:

  • EIM22920 - when cash equivalent is nil
  • EIM22925 - van unavailable for part of the year
  • EIM22930 - if fuel withdrawn and not reinstated
  • EIM22935 - shared vans
  • EIM22945 - making good

Differences from car fuel benefit

See EIM22910.

2005/06 and 2006/07

Because the van fuel benefit charge is nil for these two years, its existence can effectively be ignored until 2007/08.

Years prior to 2005/06

There was no separate charge for van fuel before 2005/06 because the benefit was covered by the van benefit charge, see EIM22068.