EIM22940 - Van fuel benefit from 2005 to 2006: replacement vans
Section 163(2) ITEPA 2003
The van fuel benefit charge is incurred as detailed at EIM22900; there is an example at EIM22980. It is affected as follows where there is a replacement van.
Effect on fuel charge for normal van
Section 160 (the van fuel charging section) applies as though the replacement van were the normal van. It follows that fuel provided for the replacement van is treated as though it were provided for the normal van.
Effect on fuel charge for replacement van
The replacement van is treated as unavailable for the days on which it replaces the normal van. It follows that there is no van fuel charge for the replacement van for that period.
Other possible adjustments to the charge
The van benefit charge is also subject to adjustment as follows: