
1 

(1) This Order may be cited as the Van Benefit and Car and Fuel Benefit Order 2022.
(2) This Order comes into force on 6th April 2023 and applies to the tax year 2023-24 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 “£25,300” substitute “£27,800”.
3 
In section 155(1B)(b) of the Income Tax (Earnings and Pensions) Act 2003 (cash equivalent of the benefit of a van) for “£3,600” substitute “£3,960”.
4 
In section 161(b) of the Income Tax (Earnings and Pensions) Act 2003 (van fuel: the cash equivalent) for “£688” substitute “£757”.
Steve Double
Andrew Stephenson
Two of the Lords Commissioners of His Majesty’s Treasury
5th December 2022