Taxes Consolidation Act, 1997 (Number 39 of 1997)
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121A Benefit of use of van.
(1) In this section—
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“electric vehicle” has the meaning assigned to it by section 121;
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“gross vehicle weight”, in relation to a vehicle, means the weight which the vehicle is designed or adapted not to exceed when in normal use and travelling on the road laden.
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“van” means a mechanically propelled road vehicle which—
(a) is designed or constructed solely or mainly for the carriage of goods or other burden,
(b) has a roofed area or areas to the rear of the driver’s seat, [3]>and<[3]
(c) has no side windows or seating fitted in that roofed area or [4]>areas.<[4][4]>areas, and<[4]
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(d) has a gross vehicle weight not exceeding 3,500 kilograms.
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(2) (a) In relation to a person chargeable to tax in respect of an employment, this section shall apply for a year of assessment in relation to a van which, by reason of the employment, is made available (without a transfer of the property in it) to the person and is available for his or her private use in that year.
(b) In relation to a van in respect of which this section applies for a year of assessment—
(i) Chapter 3 of this Part shall not apply for that year in relation to the expense incurred in connection with the provision of the van, [8]>and<[8]
(ii) there shall be treated for that year as emoluments of the employment by reason of which the van is made available, and accordingly chargeable to income tax, the amount, if any, by which the cash equivalent of the benefit of the van for the year exceeds the aggregate for the year of the amounts which the employee is required to make good and actually makes good to the employer in respect of any part of the costs of providing or [11]>running the [11]>running the van,<[11][9]>van.<[9][9]>van, and<[9]<[11]
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(iii) notwithstanding subparagraph (ii), no amount shall be treated as emoluments of the employment where the van provided is—
(I) an electric vehicle, and
(II) provided during the period 1 January 2018 to [12]>31 December 2018.<[12][12]>31 December 2018,<[12]
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(iv) notwithstanding subparagraph (ii), where a van made available during the period 1 January 2019 to 31 December [14]>2021<[14][14]>2022<[14] is an electric vehicle and the original market value of the van does not exceed €50,000, no amount shall be treated as emoluments of the employment,
(v) notwithstanding subparagraph (ii), where—
(I) a van made available to an employee during the period 1 January 2019 to 31 December 2020 is an electric vehicle,
(II) the original market value of the van exceeds €50,000, and
(III) the van was first made available to the employee during the period 10 October 2017 to 9 October 2018,
no amount shall be treated as emoluments of the [19]>employment, and<[19][19]>employment,<[19]
(vi) where a van made available during the period 1 January 2019 to 31 December [15]>2021<[15][15]>2022<[15] is an electric vehicle and the original market value of the van exceeds €50,000, the cash equivalent of the benefit of the van ascertained under subsection (3) shall be computed on the original market value of the van reduced by [20]>€50,000.<[20][20]>€50,000, and<[20]
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(vii) where a van is an electric vehicle, the cash equivalent of the benefit of the van ascertained under subsection (3) shall be computed on the original market value of the van reduced by:
(I) €35,000 in respect of a van made available in the period 1 January 2023 to 31 December 2023;
(II) €20,000 in respect of a van made available in the period 1 January 2024 to 31 December 2024;
(III) €10,000 in respect of a van made available in the period 1 January 2025 to 31 December 2025.
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(2A) Subsection (2) shall not apply for a year of assessment in respect of the private use of a van made available to a person (in this subsection referred to as the “employee”) as set out in that subsection where the following conditions are met—
(a) the van made available to the employee is necessary for the performance of the duties of the employee’s employment,
(b) the employee is required by the person who made the van available to keep it, when not in use in the performance of the duties of the employee’s employment, at or in the vicinity of the employee’s private residence,
(c) apart from travel between the employee’s private residence and workplace, other private use of the van is prohibited by the person making the van available and there is no such other private use, and
(d) in the performance of the duties of his or her employment, the employee spends at least 80 per cent of his or her time engaged on such duties away from the premises of the employer to which the employee is attached.
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(3) The cash equivalent of the benefit of a van for a year of assessment shall be 5 per cent of the original market value of the van.
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(3) The cash equivalent of the benefit of a van—
(a) for a year of assessment, other than a year of assessment referred to in paragraph (b), shall be 5 per cent of the original market value of the van, and
(b) for the year of assessment 2023 and subsequent years of assessment, shall be 8 per cent of the original market value of the van.
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(4) The provisions of subsections (1) (other than the definition of car in paragraph (a)),[17]> paragraph (b) of subsection (3),<[17] (6) and (7) of section 121 shall apply, with any necessary modifications in relation to a van, for the purposes of this section as they apply in relation to a car for the purposes of that section.
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(5) Where a van in respect of which this section applies in relation to a person for a year of assessment is made available to the person for part only of that year, the cash equivalent of the benefit of that van as respects that person for that year shall be an amount which bears to the full amount of the cash equivalent of the van for that year (ascertained under subsection (3)) the same proportion as that part of the year bears to that year.
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Inserted by FA03 s6(1)(c). This section applies and has effect as on and from 1 January 2004.
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Inserted by FA04 s8(1)(c)(i)(I). This section is deemed to have come into force and taken effect as on and from 1 January 2004.
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Deleted by FA04 s8(1)(c)(i)(II)(A). This section is deemed to have come into force and taken effect as on and from 1 January 2004.
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Substituted by FA04 s8(1)(c)(i)(II)(B). This section is deemed to have come into force and taken effect as on and from 1 January 2004.
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Inserted by FA04 s8(1)(c)(i)(II)(C). This section is deemed to have come into force and taken effect as on and from 1 January 2004.
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Inserted by FA04 s8(1)(c)(ii). This section is deemed to have come into force and taken effect as on and from 1 January 2004.