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

Van fuel: the cash equivalent
161
The cash equivalent of the benefit of the fuel is—
a
where the tax year is the tax year 2005-06 or 2006-07, nil, and
b
where the tax year is a later tax year,
£769
.
Pt. 3 Ch. 6 modified (6.4.2021 for the tax year 2021-22) by Finance Act 2020 (c. 14), s. 10
Pt. 3 Ch. 6 modified (6.4.2020 for the tax year 2020-21) by Finance Act 2020 (c. 14), s. 9
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
Sum in s. 161(b) substituted (6.4.2025 with application to tax year 2025-26 and subsequent tax years) by The Van Benefit and Car and Van Fuel Benefit Order 2024 (S.I. 2024/1349), arts. 1(2), 2(4)