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The cash equivalent of the benefit arising from the provision of fuel for a van is chargeable to tax under the benefits code, unless the cash equivalent of the benefit of the van itself is reduced to nil for the year in question because the restricted private use condition is met or the cash equivalent is nullified or reduced because the van is a zero-emission van (see E4.622A)¹. Where the fuel charge does apply, it does so irrespective of whether²:

1. Ìý

   •ÌýÌýÌýÌý the fuel is supplied directly

2. Ìý

   •ÌýÌýÌýÌý the employer discharges any liability for the fuel

3. Ìý

   •ÌýÌýÌýÌý a non-cash voucher or credit token is used to obtain the fuel or to obtain money which is then spent on the fuel

4. Ìý

   •ÌýÌýÌýÌý a sum is paid by way of expenses in respect of the cost of the fuel, or

5. Ìý

   •ÌýÌýÌýÌý the fuel is provided in some other way

The cash equivalent of the benefit of the fuel is a fixed amount³ updated each year by