Calculate your van benefit liability. Please note: Private use does not included use of the van to travel to and from the place of work (some other, insignificant usage may also be allowed). The van is considered to be 4 years old or more if it is at least 4 years old on the last day of the tax year.
Further reductions may be available if the van is only available for part of the year; is unavailable for a period of more than 30 days; or if use of the van is shared.
Standard rate (20%)
Benefit
(tax cost)
Higher rate (40%)
Benefit
(tax cost)
Additional rate (50%)
Benefit
(tax cost)
Van only - benefit £3,000
£600
£1,200
£1,500
Van and fuel for private use - benefit £3,550
£710
£1,420
£1,775
Employer's class 1A NICs:
Van
£384
Fuel
£70
Please note
That there is no van fuel benefit if the employee pays for private fuel. If the van is unavailable for part of the year the van benefit is reduced proportionately.
There is no van benefit where the van is incapable of producing CO2 emmisions in use
