EIM22700 - Van and van fuel benefit from 2005/06: contents

1. EIM22701

   Van benefit from 2005/06: scope - when it applies
2. EIM22702

   Van benefit from tax year 2005 to 2006: structure (table)
3. EIM22705

   Van benefit from the tax year 2005 to 2006: transition to the new regime (table)
4. EIM22710

   Van benefit from 2005/06: scope and prohibition of other tax charges
5. EIM22715

   Class 1A National Insurance contributions payable by employers
6. EIM22716

   Van and van fuel benefit from 2005/06: fair bargain
7. EIM22725

   Definitions - van
8. EIM22729

   Van benefit from 2005/06: definitions - age of van
9. EIM22730

   Van benefit from 2005/06: definitions - design weight
10. EIM22735

    Van benefit from 2005/06: definitions - business travel
11. EIM22740

    Van benefit from 2005/06: definitions - private use - kinds of private use
12. EIM22745

    Van benefit from 2005/06: definitions - insignificant private use
13. EIM22760

    Van benefit from 2005/06: vans for family members
14. EIM22765

    Van benefit from 2005/06: exceptions - pooled vans: vans where private use is prohibited
15. EIM22770

    Van benefit from 2005/06: benefit not otherwise taxable - cash alternatives to vans
16. EIM22775

    Van benefit from 2005/06: emergency vehicles
17. EIM22790

    Van benefit from tax year 2005 to 2006: cash equivalent
18. EIM22795

    Van benefit from 2005/06: restricted private use condition
19. EIM22800

    Van benefit from 2005/06: commuter use requirement
20. EIM22805

    Van benefit from 2005/06: business travel requirement
21. EIM22820

    Van benefit from 2005 to 2006: reduction because van unavailable
22. EIM22825

    Van benefit from 2005/06: meaning of unavailable
23. EIM22830

    Van benefit from 2005/06: treatment of shared vans
24. EIM22840

    Van benefit from 2005/06: payments for private use of vans
25. EIM22845

    Van benefit from 2014/15: payments for private use of vans
26. EIM22850

    Van benefit from 2005/06: replacement vans
27. EIM22870

    Van benefit from 2005/06: examples - the basic cases
28. EIM22872

    Van benefit from the tax year 2005 to 2006: example - unavailability
29. EIM22874

    Van benefit from the tax year 2005 to 2006: example - shared vans
30. EIM22876

    Example - payments for private use
31. EIM22878

    Van benefit from the tax year 2005 to 2006: example - replacement vans
32. EIM22880

    Van benefit from 2005/06: examples - insignificant private use
33. EIM22900

    Van fuel benefit from 2005 to 2006: introduction
34. EIM22905

    Van fuel benefit from 2005 to 2006: similarities to car fuel benefit
35. EIM22910

    Van fuel benefit from 2005 to 2006: differences from car fuel benefit
36. EIM22915

    Van fuel benefit from tax year 2005 to 2006: cash equivalent
37. EIM22920

    Van fuel benefit from 2005 to 2006: when cash equivalent is nil
38. EIM22925

    Van fuel benefit from 2005 to 2006: van unavailable for part of the year
39. EIM22930

    Van fuel benefit from 2005 to 2006: if fuel withdrawn and not reinstated
40. EIM22935

    Van fuel benefit from 2005 to 2006: shared vans
41. EIM22940

    Van fuel benefit from 2005 to 2006: replacement vans
42. EIM22945

    Van fuel benefit from 2005 to 2006: making good
43. EIM22980

    Van fuel benefit from tax year 2005 to 2006: example
44. EIM22990

    Heavy goods vehicles: exemption
45. EIM22991

    Heavy goods vehicles: definition
46. EIM22992

    Heavy goods vehicles: scope of exemption
47. EIM22993

    Heavy goods vehicles: treatment of vehicle which is not exempt