- Van benefit is chargeable if the van is available for an employee’s private use.
- A fuel benefit may also be chargeable if an employee has the benefit of private fuel paid for in respect of a company van.
- The charges do not apply to vans if a ‘restricted private use condition’ is met throughout the year.
- From 6 April 2021 a 0% benefit charge may apply to vans which cannot emit CO2 when driven.
|Van benefits 2022/23|