Introduction Summary
1.This section increases the van benefit charge (currently £nil) on a tapered basis for company vans which cannot in any circumstances emit CO2 by being driven (zero emission vans). The amendment will come into effect on or after 6 April 2015. This means that employees using zero emission vans for more than insignificant private use will now be liable for the charge, although the full charge will not come into effect until 2020-21.