EIM22910 - Van fuel benefit from 2005 to 2006: differences from car fuel benefit

Sections 160 to 164 ITEPA 2003

Two kinds of private use

The major difference between car fuel benefit and van fuel benefit is a consequence of splitting private use of vans into two kinds, see EIM22740. While the charge can only apply to company cars and vans (those to which car or van benefit applies):

• car fuel: the charge is incurred if any fuel is provided for such a car
• van fuel: the charge only applies where the restricted private use condition (EIM22795) is not met in relation to the van; there is no charge where it is met

Other differences

• method of calculation: the van fuel charge is a fixed charge whereas the car fuel charge is linked to CO2 emissions. See EIM22915 for the amount of the charge
• replacement vans: their effect on the van fuel charge (EIM22940) is not the same as that of replacement cars on the car fuel charge

Similarities to car fuel benefit

See EIM22905.