The Van Benefit and Car and Van Fuel Benefit Order 2013

• Citation: S.I. 2013/3033
• Sections: 4

Section 1 Citation, commencement and effect

(1) This Order may be cited as the Van Benefit and Car and Van Fuel Benefit Order 2013.

(2) This Order shall come into force on 31st December 2013 and has effect for the tax year 2014-15 and subsequent tax years.

Section 2 Amendment to section 150 of the Income Tax (Earnings and Pensions) Act 2003

In section 150(1) of the Income Tax (Earnings and Pensions) Act 2003 (car fuel: calculating the cash equivalent) for “£21,100” substitute “£21,700”.

Section 3 Amendment to section 155 of the Income Tax (Earnings and Pensions) Act 2003

In section 155(1)(b) of the Income Tax (Earnings and Pensions) Act 2003 (cash equivalent of the benefit of a van) for “£3,000” substitute “£3,090”.

Section 4 Amendment to section 161 of the Income Tax (Earnings and Pensions) Act 2003

In section 161(b) of the Income Tax (Earnings and Pensions) Act 2003 (van fuel: the cash equivalent) for “£564” substitute “£581”.