Policy paper

Income Tax: van benefit charge for zero emission vans

This Tax Information and Impact Note is about van benefit charge for zero emission vans.

Documents

Income Tax: van benefit charge for zero emission vans

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Details

This measure introduces the van benefit charge for zero emission vans for businesses that provide company vans which cannot in any circumstances emit CO2 by being driven (zero emission vans), and that are made available to employees for significant private use.

Updates to this page

Published 10 December 2014

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