{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-162",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-162.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/162",
  "kind": "section",
  "number": "162",
  "heading": "Van fuel: nil cash equivalent",
  "text": "(1) The cash equivalent of the benefit of the fuel is nil if condition A or B is met.\n(2) Condition A is met if ...—\n(a) in the tax year in question, the employee is required to make good to the person providing the fuel the whole of the expense incurred by that person in connection with the provision of the fuel for the employee’s private use, and\n(b) the employee does make good that expense on or before 6 July following that tax year .\n(3) Condition B is met if in the tax year in question the fuel is made available only for business travel (see section 171(1)).",
  "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": "Words in s. 162(2)(a) inserted (with effect in accordance with s. 1(14) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 1(11)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 162(2)(b) inserted (with effect in accordance with s. 1(14) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 1(11)(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/162",
    "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."
}