Part 3Employment income: earnings and benefits etc. treated as earnings
C2C1Chapter 6Taxable benefits: cars, vans and related benefits
Pt. 3 Ch. 6 modified (6.4.2021 for the tax year 2021-22) by Finance Act 2020 (c. 14), s. 10
F5Van fuel: benefit treated as earnings
Ss. 155-164 substituted for ss. 155-166 (with effect in accordance with s. 80(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 14 para. 5
160Benefit of van fuel treated as earnings
1
If in a tax year—
a
fuel is provided for a van by reason of an employee’s employment,
b
that person is chargeable to tax in respect of the van by virtue of section 154 F1or 154A , and
c
the cash equivalent of the van for that year is that under F2section 155(1B)(b),
the cash equivalent of the benefit of the fuel is to be treated as earnings from the employment for that year.
2
The cash equivalent of the benefit of the fuel is calculated in accordance with sections 161 to 164.
3
Fuel is to be treated as provided for a van, in addition to any other way in which it may be provided, if—
a
any liability in respect of the provision of fuel for the van is discharged,
b
a non-cash voucher or a credit-token is used to obtain fuel for the van,
c
a non-cash voucher or a credit-token is used to obtain money which is spent on fuel for the van, or
d
any sum is paid in respect of expenses incurred in providing fuel for the van.
F44
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F35
This section is subject to section 160A.
Pt. 3 Ch. 6 modified (6.4.2020 for the tax year 2020-21) by Finance Act 2020 (c. 14), s. 9