
1 

(1) This Order may be cited as the Van Benefit and Car and Van Fuel Benefit Order 2014.
(2) This Order shall come into force on 31st December 2014 and has effect for the tax year 2015-16 and subsequent tax years.
2 
In section 150(1) of the Income Tax (Earnings and Pensions) Act 2003 (car fuel: calculating the cash equivalent) for “£21,700” substitute “£22,100”.
3 
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4 
In section 161(b) of the Income Tax (Earnings and Pensions) Act 2003 (van fuel: the cash equivalent) for “£581” substitute “£594”.
David Evennett
Alun Cairns
Two of the Lords Commissioners of Her Majesty’s Treasury
1st December 2014