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

(1)     Section 114 (cars, vans and related benefits) is amended as follows.

(2)     In subsection (2), in paragraph (c), for “166” substitute “159” and after that paragraph insert

(3)     After subsection (3) insert—

“(3A)     This Chapter does not apply to a van in relation to a tax year if the private use of the van during the tax year by the employee or member of the employee's family or household is insignificant.”

(4)     In subsection (4), insert at the end—

“section 169A (van available to more than one member of family or household employed by same employer).”

In section 116(2) (when car is first made available and last day on which car is available), after “car”, in each place, insert “or van”.

In section 119 (where alternative to benefit of car offered), after “car”, in each place (including the heading), insert “or van”.