Availability

By reason of employment

Private use

When available to employees, meaning

Benefit charges

2005–06 to 2006–07

Post-April 2007

Pre-5 April 2005

Cash equivalent of benefit treated as earnings

Generally

Payments for private use, reduction for

Replacement vans

Shared vans, reduction for

Van unavailable, reduction for

Credit-tokens used for expenditure on

Emergency vehicles, private use

Exemption from tax

Family/household member employed by the same employer, available to

Fuel benefit charges

Fuel benefit treated as earnings

Cash equivalent

Generally

Nil cash equivalent

Proportionate reduction of cash equivalent

Reduction of cash equivalent

General provision

Generally

Meaning

Mileage allowance payments

Generally

Non-cash vouchers used for expenditure on

Passenger payments

Pooled vans

Power to make orders etc.

Removal expenses and benefits

Shared

Shared vans

Transitional provisions and savings

Workplace parking

Zero emission

Zero-emissions, first-year allowances