Whether a delivery van is exclusively suitable for the transport of goods is relevant to the taxable benefit . If an employee drives such a delivery van, the flat-rate taxable benefit does not apply, without the need to keep a comprehensive mileage log .
Eligible vans generally only have a driver's seat. There is no passenger seat or rear bench seat for passengers. If the van is equipped with a front passenger seat or a one-and-a-half-seater bench, simply removing that bench or seat is not sufficient to qualify the van as a van suitable solely for freight transport. The mounting points must also be removed or welded shut.
An example of a van eligible for this scheme is a service van, which, besides the driver, only has space for tools and spare parts. If the employee does use this service van for private trips, the driver will receive a tax benefit based on actual usage. This usage is calculated by multiplying the private kilometers driven by the actual cost per kilometer of the van.
Exceptions to the rule – Tax court rulings
Tax court rulings show that not only single-seat vans fall under this exception. This exception was primarily designed for single-seat vans. However, in May 2009, the Supreme Court ruled that a large florist's van, equipped with a specific interior and multiple seats, also qualified for this exception.
There's also a ruling regarding a large van (extended and raised so it doesn't fit in regular parking spaces or parking garages) owned by a carpet installer. The fixed additional tax rate didn't apply in that situation either, even though the van had two seats. This case also fell under the exemption because the van was "very dirty and smelly" due to its use for painting and sanding, and because the van was fitted with a plastic container in the cargo area that can only be removed by a garage.
In a June 2011 case, even such a container wasn't necessary, and the main issue with a van belonging to a carpentry company was that the van was very dirty and therefore unsuitable for private use. Meanwhile, case law suggests that the exemption for specific vans is broader than just vans with only one seat. However, it is then required that the second seat is necessary for a co-driver to assist with loading and unloading, and that the van is equipped with a specific layout or is used for a specific purpose.
