2025/26
                                    
                                    
                                        2024/25
                                    
                                - 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 | 
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- 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  
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