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HMRC internal manual

PAYE Manual

P11D processing: processing and retrieving forms P11D: capture van benefit

From 6 April 2007, the discount for older vans has been removed and the scale charge for unrestricted private use is £3,000. This charge will be uprated to £3090 from 6 April 2014.

There is also a £564 charge where the employer provides fuel for unrestricted use. This charge was increased from £550 from 6 April 2013, and will be uprated to £581 from 6 April 2014.

Further guidance on capturing, updating or deleting van benefit is available in action guide tax40122.

Employees who have private use of a company van will not receive a charge for the use of the vehicle if

  • They have the van mainly for business travel


  • Any private use other than for journeys to and from work is insignificant

Home to work journeys are still considered to be private use, but the rules allow employees to use their van for those journeys without paying tax.