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Statutory Instruments

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(1).

Citation, commencement and application

1.—(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

Amendments to the Income Tax (Earnings and Pensions) Act 2003

2.—(1) The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.

(2) In section 150(1) (car fuel: calculating the cash equivalent)(2), for “£28,200” substitute “£29,200”.

(3) In section 155(1B)(b) (cash equivalent of the benefit of a van)(3), for “£4,020” substitute “£4,170”.

(4) In section 161(b) (van fuel: the cash equivalent)(4), for “£769” substitute “£798”.

Gen Kitchen

Stephen Morgan

Two of the Lords Commissioners of His Majesty's Treasury

1st December 2025

(1)

2003 c. 1; Section 170(1A) was inserted by paragraph 7(2) of Schedule 14 to the Finance Act 2004 (c. 12) then substituted by section 10(6) of the Finance Act 2015 (c. 11). Section 170(2) was amended by paragraph 7(3) of Schedule 14 to the Finance Act 2004. Section 170(5) was amended by paragraph 7(4) of Schedule 14 to the Finance Act 2004.

(2)

The figure specified in section 150(1) was last substituted by S.I. 2024/1349.

(3)

Section 155 was substituted by paragraph 5 of Schedule 14 to the Finance Act 2004. Section 155(1B) was substituted by section 10(2) of the Finance Act 2015. The figure specified in section 155(1B)(b) was last substituted by S.I. 2024/1349.

(4)

Section 161 was substituted by paragraph 5 of Schedule 14 to the Finance Act 2004. The figure specified in section 161(b) was last substituted by S.I. 2024/1349.

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Van Benefit and Car and Van Fuel Benefit Order 2025 (2025/1254)
Version from: original only

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