It is possible for van drivers to take their vans home each night and still not be subject to a van benefit charge. For this restricted private use exemption to apply, the terms of which the van is available to the employee at the time should prohibit its private use as well as there being no private use apart from the commuting journeys.

It is not sufficient that there is no private use apart from ordinary commuting; there also needs to be evidence to show that employees have been informed that they are not to make other private journeys.

Action:  there needs to be some form of evidence that the van drivers are aware that they should not use the van to make private journeys, perhaps in the form of a memo which all van drivers have seen or signed.