Part 3

Employment income: earnings and benefits etc. treated as earnings
Chapter 6

Taxable benefits: cars, vans and related benefits

Van fuel: benefit treated as earnings

Benefit of van fuel treated as earnings
160
1
If in a tax year—
a
fuel is provided for a van by reason of an employee’s employment,
b
that person is chargeable to tax in respect of the van by virtue of section 154
or 154A
, and
c
the cash equivalent of the van for that year is that under
section 155(1B)(b)
,
the cash equivalent of the benefit of the fuel is to be treated as earnings from the employment for that year.
2
The cash equivalent of the benefit of the fuel is calculated in accordance with sections 161 to 164.
3
Fuel is to be treated as provided for a van, in addition to any other way in which it may be provided, if—
a
any liability in respect of the provision of fuel for the van is discharged,
b
a non-cash voucher or a credit-token is used to obtain fuel for the van,
c
a non-cash voucher or a credit-token is used to obtain money which is spent on fuel for the van, or
d
any sum is paid in respect of expenses incurred in providing fuel for the van.
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
This section is subject to section 160A.
Words in s. 160(1)(b) inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 39(2)
Words in s. 160(1)(c) substituted (with effect in accordance with s. 10(8) of the amending Act) by Finance Act 2015 (c. 11), s. 10(5)
Pt. 3 Ch. 6 modified (6.4.2021 for the tax year 2021-22) by Finance Act 2020 (c. 14), s. 10
S. 160(5) inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 39(3)
Pt. 3 Ch. 6 modified (6.4.2020 for the tax year 2020-21) by Finance Act 2020 (c. 14), s. 9
S. 160(4) omitted (with effect for the tax year 2010-11 and subsequent tax years in accordance with s. 58(18) of the amending Act) by virtue of Finance Act 2010 (c. 13), s. 58(14)(b)
Ss. 155-164 substituted for ss. 155-166 (with effect in accordance with s. 80(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 14 para. 5