Taxation of Vans

The Inland Revenue is currently seeking our views on the appropriate way to tax the private use by employees of vans owned by their employer.

The scale charge on vans made available for private use was introduced in 1993. It would appear that the increases in the car scale charge had led some imaginative people to use vans instead. Much more often workers drive a van for the purposes of work but take the van home overnight sparing the employer the need for extra security precautions. So technically there is taxable private use but no real...