Tax Rates and Allowances 2022-23
Van Benefit
Capital Allowances - Plant & Machinery ⭢
Employee's Statutory Payments ⭢
Income Tax Rates - Across the UK ⭢
Individual Savings Account (ISA) ⭢
Land and Buildings Transaction Tax ⭢
Mileage Allowance Payments (MAPs) for Employees ⭢
National Insurance Contributions (NIC) - Rates and Allowances ⭢
Pensions Automatic Enrolment ⭢
Pensions - Tax Relief on Pension Contributions ⭢
Van Benefit ⭢
Vehicle Excise Duty (VED) - Passenger Cars ⭢
- Van benefit is chargeable if the van is available for an employee's private use.
- A fuel benefit may also be chargeable if an employee has the benefit of private fuel paid for in respect of a company van.
- The charges do not apply to vans if a 'restricted private use condition' is met throughout the year.
- From 6 April 2021 a 0% benefit charge may apply to vans which cannot emit CO2 when driven.
| Van benefits 2022/23 | |
|---|---|
| Van benefit | £3,600 |
| Fuel benefit | £688 |