SolvedEIM22880 | Van benefit from 2005/06: examples - insignificant private use
From HM Revenue & Customs · Employment Income Manual
Sections 114(3A) and 155(4) ITEPA 2003
These examples illustrate the principles at EIM22745. They are intended to be sufficient to illustrate the principles involved and HMRC staff should not comment on other possibilities.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Examples of insignificant use
An employee who
takes an old mattress or other rubbish to the tip once or twice a year
regularly makes a slight detour to drop off a child at school or stops at a newsagent on the way to work
calls at the dentist on the way home.
Examples of use which is NOT insignificant
An employee who
uses the van to do the supermarket shopping each week
takes the van away on a week’s holiday
uses the van outside of work for social activities.