# The Van Benefit and Car and Van Fuel Benefit Order 2025, Regulation 2: Amendments to the Income Tax (Earnings and Pensions) Act 2003


(1) The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.
(2) In section 150(1) (car fuel: calculating the cash equivalent), for “£28,200” substitute “£29,200”.
(3) In section 155(1B)(b) (cash equivalent of the benefit of a van), for “£4,020” substitute “£4,170”.
(4) In section 161(b) (van fuel: the cash equivalent), for “£769” substitute “£798”.

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Source: https://www.legislation.gov.uk/uksi/2025/1254/regulation/2 (the official version)
Page: https://openlegislation.uk/van-benefit-and-car-and-van-fuel-benefit-order-2025/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.