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Official guidance

Employment Income Manual

EIM22700 · Van and van fuel benefit from 2005/06

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EIM22701 · Van benefit from 2005/06: scope - when it applies
EIM22702 · Van benefit from tax year 2005 to 2006: structure (table)
EIM22705 · Van benefit from the tax year 2005 to 2006: transition to the new regime (table)
EIM22710 · Van benefit from 2005/06: scope and prohibition of other tax charges
EIM22715 · Van and van fuel benefit from 2005 to 2006: Class 1A National Insurance contributions payable by employers
EIM22716 · Fair bargain
EIM22725 · Van benefit from tax year 2005 to 2006: definitions - van
EIM22729 · Van benefit from 2005/06: definitions - age of van
EIM22730 · Van benefit from 2005/06: definitions - design weight
EIM22735 · Van benefit from 2005/06: definitions - business travel
EIM22740 · Van benefit from 2005/06: definitions - private use - kinds of private use
EIM22745 · Van benefit from 2005/06: definitions - insignificant private use
EIM22760 · Van benefit from 2005/06: vans for family members
EIM22765 · Van benefit from 2005/06: exceptions - pooled vans and vans where private use is prohibited
EIM22770 · Van benefit from 2005/06: benefit not otherwise taxable - cash alternatives to vans
EIM22775 · Van benefit from 2005/06: emergency vehicles
EIM22790 · Van benefit from tax year 2005 to 2006 onwards: cash equivalent
EIM22795 · Van benefit from 2005/06: restricted private use condition
EIM22800 · Van benefit from 2005/06: commuter use requirement
EIM22805 · Van benefit from 2005/06: business travel requirement
EIM22820 · Van benefit from 2005 to 2006: reduction because van unavailable
EIM22825 · Van benefit from 2005/06: meaning of unavailable
EIM22830 · Van benefit from 2005/06: treatment of shared vans
EIM22840 · Van benefit from 2005/06: payments for private use of vans
EIM22845 · Van benefit from 2014/15: payments for private use of van
EIM22850 · Van benefit from 2005/06: replacement vans
EIM22870 · Van benefit from 2005/06: examples - the basic cases
EIM22872 · Van benefit from the tax year 2005 to 2006: example - unavailability
EIM22874 · Van benefit from the tax year 2005 to 2006: example - shared vans
EIM22876 · Van benefit from tax year 2005 to 2006: example - payments for private use
EIM22878 · Van benefit from the tax year 2005 to 2006: example - replacement vans
EIM22880 · Van benefit from 2005/06: examples - insignificant private use
EIM22900 · Van fuel benefit from 2005 to 2006: introduction
EIM22905 · Van fuel benefit from 2005 to 2006: similarities to car fuel benefit
EIM22910 · Van fuel benefit from 2005 to 2006: differences from car fuel benefit
EIM22915 · Van fuel benefit from tax year 2005 to 2006 onwards: cash equivalent
EIM22920 · Van fuel benefit from 2005 to 2006: when cash equivalent is nil
EIM22925 · Van fuel benefit from 2005 to 2006: van unavailable for part of the year
EIM22930 · Van fuel benefit from 2005 to 2006: if fuel withdrawn and not reinstated
EIM22935 · Van fuel benefit from 2005 to 2006: shared vans
EIM22940 · Van fuel benefit from 2005 to 2006: replacement vans
EIM22945 · Van fuel benefit from 2005 to 2006: making good
EIM22980 · Van fuel benefit from tax year 2005 to 2006: example
EIM22990 · Heavy goods vehicles: exemption
EIM22991 · Heavy goods vehicles: definition
EIM22992 · Heavy goods vehicles: scope of exemption
EIM22993 · Heavy goods vehicles: treatment of vehicle which is not exempt

Van and van fuel benefit from 2005/06: contents
Van benefit from 2005/06: definitions - age of van

EIM22729 | Van benefit from 2005/06: definitions - age of van

From HM Revenue & Customs · Employment Income Manual

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