|Van fuel benefit charge||£757||£688|
The van fuel benefit charge is reduced to nil if the employee is required to make good the full cost of all private fuel, and does so, fuel is only provided for business travel, the insignificant or restricted private use conditions are met, or if the van cannot emit any CO₂ emissions when driven.
A proportionate reduction is made if the company van is only available for part of the year, where private fuel ceases to be provided part-way through a year, or where the benefit of the van is shared.
Under the legislation governing Optional Remuneration Arrangements, for agreements made from 6 April 2017, if a cash allowance is offered but the van fuel benefit is selected the van fuel benefit charge will be the greater of the annual cash allowance and the cash equivalent of the van fuel benefit.
Similar rules apply for salary sacrifice.