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EIM22702 | Van benefit from tax year 2005 to 2006: structure (table)

From HM Revenue & Customs · Employment Income Manual

Sections 114 and 154 to 159 ITEPA 2003

The following table summarises liability to van benefit from the tax year 2005 to 2006 onwards.

Contractual availabilityActual use: commuting use onlyActual use: all private use other than commutingCharge
Business use onlyNone or insignificantNone or insignificantNot chargeable
Business use onlyYesNone or insignificantNil
Business use onlyYesYesFull charge (see note)
Business and commuting use onlyYesNone or insignificantNil
Business and commuting use onlyYesYesFull charge
Business use/commuting use/private useNone or insignificantNone or insignificantNil
Business use/commuting use/private useYesYesFull charge
Commuting and private use onlyYesNone or insignificantFull charge
Commuting and private use onlyNone or insignificantYesFull charge

Full charge = the age-related £500/£350 for 2005 to 2006 and 2006 to 2007; £3,000 thereafter (see EIM22790).

For more information on any aspect, refer to EIM22700.