---
title: "The Van Benefit and Car and Van Fuel Benefit Order 2024"
id: cf3a99e6-9aed-4d77-afef-88b36981a29a
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2024/1349
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/cf3a99e6-9aed-4d77-afef-88b36981a29a
language: en
in_force_from: 2025-04-06
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2024/1349/data.xml
read_on: 2026-11-10
sha256: a6df30f94bb7f1b5f82c46fbd997cfe6a21f88ee514d3b18fd90f5ce6f26a8e7
provisions: 3
---

# The Van Benefit and Car and Van Fuel Benefit Order 2024

## Title and introductory text {#prelims}

2024 No. 1349
INCOME TAX
The Van Benefit and Car and Van Fuel Benefit Order 2024
Made
16th December 2024
Laid before the House of Commons
17th December 2024
Coming into force
6th April 2025
The Treasury make the following Order in exercise of the powers conferred by section 170(1A)(c), (2), (5) and (6) of the Income Tax (Earnings and Pensions) Act 2003.

## 1 Citation, commencement and application {#article-1}

(1) This Order may be cited as the Van Benefit and Car and Van Fuel Benefit Order 2024.
(2) This Order comes into force on 6th April 2025 and applies to the tax year 2025-26 and subsequent tax years.

## 2 Amendments to the Income Tax (Earnings and Pensions) Act 2003 {#article-2}

(1) The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.
(2) In section 150(1) (car fuel: calculating the cash equivalent), for “£27,800” substitute “£28,200”.
(3) In section 155(1B)(b) (cash equivalent of the benefit of a van), for “£3,960” substitute “£4,020”.
(4) In section 161(b) (van fuel: the cash equivalent), for “£757” substitute “£769”.