Van benefit charge and fuel benefit charges for cars & vans 25-26 | Moorepay

Payroll & HR Rates

Van benefit charge and fuel benefit charges for cars & vans 2025-26

Legislation

Van benefit charge and fuel benefit charges for cars & vans 2025-26

Date

Effective 6 April 2025

Summary

When employees can use company vehicles privately, it counts as a Benefit in Kind (BiK) and must be taxed accordingly.

 

For vans, this is a fixed annual charge. For company cars, the charge is based on CO2 emissions and fuel usage. If fuel is provided for personal journeys, an additional charge applies.

These charges must be reported on P11D forms each year.

Van benefit charge 2025-26

£4,020

 

Fuel benefit charges 2025-26

Vehicle typeCharge per annum
Car fuel benefit charge£28,200
Van fuel benefit charge£769

 

Mileage allowance payments 2025-26

VehicleFirst 10,000 milesOver 10,000 miles
Privately owned cars and vans45p25p
Bicycle rate20p20p
Motorcycle rate24p24p
Passenger rate (each)5p5p
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Tax fact card 2025 – 2026

Download your FREE tax fact card to find out the latest changes to payroll tax & legislation from April 2025. This PDF card includes all the key payroll rates and dates that…