• 2022/23
• 2021/22

• Van benefit

  • 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
  Van benefit	£3,600
  Fuel benefit	£688

• Van benefit

  • 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 CO ₂ when driven.

  Van benefits 2021/22
  Van benefit	£3,500
  Fuel benefit	£669