• 2025/26
  • 2024/25
  • Van benefit

    • Van benefit is chargeable if the van is available for an employee's private use.
    • A fuel benefit may also be chargeable if an employee has the benefit of private fuel paid for in respect of a company van.
    • The charges do not apply to vans if a 'restricted private use condition' is met throughout the year.
    • A reduced benefit charge may apply to vans which cannot emit CO2 when driven. 
    Van benefits 2025/26
    Van benefit £4,020
    Fuel benefit £769

  • Van benefit

    • Van benefit is chargeable if the van is available for an employee's private use.
    • A fuel benefit may also be chargeable if an employee has the benefit of private fuel paid for in respect of a company van.
    • The charges do not apply to vans if a 'restricted private use condition' is met throughout the year.
    • A reduced benefit charge may apply to vans which cannot emit CO 2 when driven.
    Van benefits 2024/25
    Van benefit £3,960
    Fuel benefit £757