P11D Guide -
Section G - Company Vans & Van Fuel

Section G - Company Vans & Van Fuel

A van is defined as a vehicle primarily built to carry goods which does not exceed a maximum fully loaded weight of 3,500 Kgs. This weight limit excludes heavy goods vehicles being classified as vans.

The benefit for company vans available for unrestricted private use is £3,000. If the van is shared this charge should be reduced on a just and reasonable basis. There is an accompanying van fuel charge of £564 from 2013-14 onwards.

Company van legislation allows some private use to occur. Company van drivers are allowed to take vans home on their ordinary home to work commute without incurring a charge. This is defined as restricted private use and can include insignificant private journeys such as minor detours on the way to work for the driver to buy a newspaper. However if company van is used by the driver whilst on holiday or to make the weekly supermarket shop then this is not deemed by HMRC to be insignificant and the charge applies.