Restricted private use condition

A van benefit is not chargeable if a restricted private use condition is met throughout the tax year. The condition is met if:

• the terms on which the van is made available to the employee prohibit its private use otherwise than for the purposes of ordinary commuting or travel between two places that is for practical purposes substantially ordinary commuting; and
• neither the employee nor a member of their family or household makes private use of the van other than for those purposes; and
• the van is available to the employee mainly for use for the purposes of the employee’s business travel.

The last point means that the van cannot be used for commuting purposes alone.