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The Van Benefit and Car and Van Fuel Benefit Order 2024

United Kingdom · regulation

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In force since 2025-04-06, 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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Contents: 3 provisions
  1. Title and introductory text
  2. 1 Citation, commencement and application
  3. 2 Amendments to the Income Tax (Earnings and Pensions) Act 2003

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3 provisions

Title and introductory text

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.

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1 Citation, commencement and application

(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.

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2 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 “£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”.

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