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In force since 2026-04-06, as the publisher states.
Copy read on 2026-11-10. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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3 provisions
Title and introductory text
2025 No. 1254
INCOME TAX
The Van Benefit and Car and Van Fuel Benefit Order 2025
Made
1st December 2025
Laid before the House of Commons
2nd December 2025
Coming into force
6th April 2026
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.
Propose a change1 Citation, commencement and application
(1) This Order may be cited as the Van Benefit and Car and Van Fuel Benefit Order 2025.
(2) This Order comes into force on 6th April 2026 and applies to the tax year 2026-27 and subsequent tax years
Propose a change2 Amendments to the Income Tax (Earnings and Pensions) Act 2003
(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 “£28,200” substitute “£29,200”.
(3) In section 155(1B)(b) (cash equivalent of the benefit of a van), for “£4,020” substitute “£4,170”.
(4) In section 161(b) (van fuel: the cash equivalent), for “£769” substitute “£798”.
Propose a change