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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Class 1A National Insurance contributions: Special Class 1A NICs cases: Vans: Fuel for use in a provided van: From 6 April 2007 to 5 April 2008

The income tax position from 6 April 2007 to 5 April 2008Before 6 April 2005, where a van was provided to an employee chargeable to income tax under section 154 of ICTA 1988, no income tax was due on fuel provided for that van, see EIM22068. With effect from 6 April 2005 new rules were introduced to charge to income tax the benefit of fuel provided in respect of a van chargeable to income by section 154, see EIM22700. The cash equivalent of the benefit of fuel provided for a van chargeable to income tax under section 154 ITEPA 2003 is £500 for the 2007/08 tax year, section 161 ITEPA 2003 refers.

The NICs position from 6 April 2007 to 5 April 2008The van fuel benefit chargeable to income tax under section 160 of ITEPA 2003 is the same amount that Class 1A NICs will be due on in addition to any Class 1A NICs due on the cash equivalent of the van benefit. For details about the circumstances under which the van fuel benefit is charged to income tax see EIM22701.

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