EIM22915 - Van fuel benefit from tax year 2005 to 2006 onwards: cash equivalent

Section 161 ITEPA 2003

The van fuel charge is not incurred:

  • for years聽up聽to tax year 2009 to 2010, if the van is powered solely by electricity
  • for years from tax year 2010 to 2011 onwards, if the van cannot in any circumstances emit CO2 by being driven (a zero emission van)

Cash equivalent where the charge is incurred

The cash equivalent of the van fuel benefit charge is as follows:

Tax year Cash equivalent of the van fuel benefit charge
2025 to 2026聽 拢769
2024 to 2025 拢757
2023 to 2024聽 拢757
2022 to 2023 拢688
2021 to 2022 拢669
2020 to 2021 拢666
2019 to 2020 拢655
2018 to 2019 拢633
2017 to 2018 拢610
2016 to 2017 拢598
2015 to 2016 拢594
2014 to 2015 拢581
2013 to 2014 拢564
2012 to 2013 拢550
2011 to 2012 拢550
2010 to 2011 拢550

Possible adjustments to the charge

The above charge is subject to adjustment as follows:

  • see EIM22920 for conditions under which it is reduced to nil
  • see EIM22925 if the van is unavailable for part of the year
  • see EIM22930 if free fuel is withdrawn during the year and not reinstated
  • see EIM22935 if the van is shared
  • see EIM22940 for the effect of replacement vans.

Example

See EIM22980.