Whilst we do not often come across vans with zero emission levels – I seem to remember that Harrods once had a fleet of such vans – they do certainly exist.
For the five-year period from 2010 to 2015 there was no taxable benefit charge on vans with zero CO2 emissions.
That exemption period has now passed and from 2015/2016 onwards a tax charge will exist for such vans if private use goes beyond ordinary commuting or insignificant other private use. The tax charge will increase each year as a percentage of the annual van charge as follows:
20% for 2015 to 2016 20% for 2016 to 2017 20% for 2017 to 2018 40% for 2018 to 2019 60% for 2019 to 2020 80% for 2020 to 2021 90% for 2021 to 2022As a consequence, the 480 Booklet on Expenses and Benefits has been amended to reflect this. Detail can be found on page 52 Paragraph 14.4
