{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-161",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-161.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/161",
  "kind": "section",
  "number": "161",
  "heading": "Van fuel: the cash equivalent",
  "text": "The cash equivalent of the benefit of the fuel is—\n(a) where the tax year is the tax year 2005-06 or 2006-07, nil, and\n(b) where the tax year is a later tax year, £798.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 155-164 substituted for ss. 155-166 (with effect in accordance with s. 80(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 14 para. 5"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sum in s. 161(b) substituted (with application to the tax year 2026-27 and subsequent tax years) by The Van Benefit and Car and Van Fuel Benefit Order 2025 (S.I. 2025/1254), arts. 1(2), 2(4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/161",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}