Dispensations
Company van and fuel benefit charge from 6th April 2010
Date from
Van benefit charge
Fuel benefit charge
6th April 2010 COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS £3,000 £550 6th April 2013 £3,000 £564 6th April 2014 £3,090 £581 6th April 2015 £3,150 £594 6th April 2016 £3,170 £598 6th April 2017 £3,230 £610 6th April 2018 £3,350 £633 6th April 2019 £3,430 £655 6th April 2020 £3,490 £666 6th April 2021 £3,500 £669 Company van zero emission reduction from 6th April 2015 Date from Reduction for zero emission
6th April 2015
80%
6th April 2016
80%
6th April 2017 80% No printing, copying or reproduction permitted. 60% 10% Zero From 6th April 2010 there was a nil rate charge for zero emission vans. From 6th April 2015 this was intended to be withdrawn over a six year period so that by 2020/2021 all vans would carry an identical charge. This was deferred and currently the reduction remains at 80%. DISPENSATIONS A dispensation was a written authorisation from HMRC to ignore (‘dispense with’) P11D and P9D reporting of certain benefits and expenses that HMRC considers would not create a tax 6th April 2018 6th April 2019 6th April 2020
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