An additional tax liability must also be added to the profit or salary for the company van. Except where it can be sufficiently demonstrated that no more than 500 kilometres are driven for private purposes each year using the van.
Last straw
Or the car must be (virtually) exclusively suitable for the transport of goods. Business owners and employees sometimes cling to this rule as a last resort.
The vehicle must then, by its nature and design, be (virtually) exclusively suitable for the carriage of goods.
A delivery van is, by its design, suitable solely for the carriage of goods if the vehicle has only one seat (that of the driver). However, the vast majority of delivery vans have a passenger seat, which is not (sufficiently) necessary for carrying out the work.
By its very nature, a delivery van is suitable solely for the transport of goods, including in cases where the vehicle is so dirty that it is not reasonable to expect passengers to be carried in it. A plasterer manages to Arnhem Court of Appeal to convince them of this here in 2011.
Not (quite) dirty
Zeeland-West Brabant District Court recently ruled that a road worker’s van was not dirty enough. The court first established that the van was fitted with passenger seats. Given the nature of the road worker’s job, it is not necessary for the van to have space for a passenger.
The court then finds that it does not follow from the photographs submitted and the accompanying explanation that the car is so dirty that it is no longer fit for the carriage of passengers.