EIM22702 - Van benefit from tax year 2005 to 2006: structure (table)

Sections 114 and 154 to 159 ITEPA 2003

The following table summarises liability to van benefit from the tax year 2005 to 2006 onwards.

Contractual availability	Actual use: commuting use only	Actual use: all private use other than commuting	Charge
Business use only	None or insignificant	None or insignificant	Not chargeable
Business use only	Yes	None or insignificant	Nil
Business use only	Yes	Yes	Full charge (see note)
Business and commuting use only	Yes	None or insignificant	Nil
Business and commuting use only	Yes	Yes	Full charge
Business use/commuting use/private use	None or insignificant	None or insignificant	Nil
Business use/commuting use/private use	Yes	Yes	Full charge
Commuting and private use only	Yes	None or insignificant	Full charge
Commuting and private use only	None or insignificant	Yes	Full charge

Full charge = the age-related £500/£350 for 2005 to 2006 and 2006 to 2007; £3,000 thereafter (see EIM22790).

For more information on any aspect, refer to EIM22700.