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HMRC internal manual

Employment Income Manual

Van fuel benefit from tax year 2005 to 2006: cash equivalent

Section 161 ITEPA 2003

The van fuel charge is not incurred:

  • for years to tax year 2009 to 2010 if the van is powered solely by electricity
  • for years from tax year 2010 to 2011 onwards if the van cannot in any circumstances emit CO2 by being driven (a zero emission van).

Cash equivalent where the charge is incurred

The cash equivalent of the van fuel benefit charge is as follows:

  • tax year 2010 to 2011 to tax year 2012 to 2013: £550
  • tax year 2013 to 2014: £564
  • tax year 2014 to 2015: £581
  • tax year 2015 to 2016: £594
  • tax year 2016 to 2017: £598
  • tax year 2017 to 2018: £610
  • tax year 2018 to 2019: £633

Possible adjustments to the charge

The above charge is subject to adjustment as follows:

  • see EIM22920 for conditions under which it is reduced to nil
  • see EIM22925 if the van is unavailable for part of the year
  • see EIM22930 if free fuel is withdrawn during the year and not reinstated
  • see EIM22935 if the van is shared
  • see EIM22940 for the effect of replacement vans.

Example

See EIM22980.