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Company vans

Produced by Tolley in association with
Employment Tax
Guidance

Company vans

Produced by Tolley in association with
Employment Tax
Guidance
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Introduction

The tax rules relating to company vans are reasonably simple compared with the company car rules. Generally speaking, where vans are provided for business use with only small amounts of private use, no taxable benefit arises.

A benefit in kind charge arises on an employee under the company van provisions if all of the following steps apply:

  1. •

    there is a van (see EIM22725)

  2. •

    it is made available (see EIM23200)

  3. •

    to an employee or director (or member of their family or household, see EIM22760)

  4. •

    for private use

  5. •

    the van is made available without transfer of ownership (see EIM23205)

  6. •

    the van is provided by reason of the employment (see the How might non-cash income and benefits be taxed? guidance note and EIM23250)

ITEPA 2003, ss 114, 115

This guidance note discusses the provision of vans from both the employee and the employer’s perspective and how and when tax consequences arise. For consideration of whether a fuel benefit arises please see the Fuel ― company vans guidance note.

What is

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Philip Rutherford
Philip Rutherford

Senior Tax Director at Molson Coors Brewing Company


Phil is the Senior Tax Director for Molson Coors' European operations. He has responsibility for both direct and indirect taxes across both EU and non-EU states. Prior to this, Phil was responsible for Molson Coors UK tax affairs covering all major taxes and duties.   Phil trained at KPMG LLP, where he worked for 8 years, specialising in tax investigations across both direct and indirect tax.

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