2026/27
2025/26
- 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 2026/27 | |
|---|---|
| Van benefit | £4,170 |
| Fuel benefit | £798 |
- 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 2025/26 | |
|---|---|
| Van benefit | £4,020 |
| Fuel benefit | £769 |