Chapter 3 - 2.6 - Van Scale Charge Flashcards
1
Q
What is the van scale charge on private use of an employer’s van?
A
£3,960
2
Q
What is the benefit for vans with zero CO2 emissions?
A
There is no benefit for vans with zero Co2 emissions
3
Q
When should time apportion be used?
A
For part availability
4
Q
What should you do to any amount contributed by the employee?
A
Deduct it from the value of the benefit
5
Q
What is the taxable benefit on fuel provided for private use in company vans?
A
£757
6
Q
What is the reduction for employee contributions towards fuel costs?
A
There is no reduction
7
Q
There is no benefit for a van that is used for…
A
Travel between home and work and any other private use is insignificant