Vans
Availability
By reason of employment
Private use
When available to employees, meaning
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 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
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