If an employee uses a company amongst other things to come to work and back and use privately are they liable for fuel costs etc. If so how are they charged for them?
no benefit for the home to work if that was the only usage as such is regarded as an incidental expense.
For vans only home to work is not considered private usage but rather the company storing the van at the employee's overnight.
If the employee uses the van for other things other than work (including home to work) then the benefit is £3000 for the van and £550 for the fuel unless ALL private fuel is reimbursed by the employee (same figures applicable under FA11 and FA12).
HTH,
Shaun.
p.s. For anyone else reading this note that the home to work treatment is completely different for cars as opposed to vans.
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Shaun
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
