As I read it yes, he pays BIK as:
A. He used the van to 'go to work' and 'load up'. - He has the benefit of free private transport to and from his work place. He could drive to work in his car and pick up the Van. i.e. he is not going staight to a off site job.
B. He has it at weekends. - He has the benefit of free private transportation and doing nixers whenever he is not working.
If he passed :
Van was essentially for the purposes of the employee's work
And
Employer requirement to bring the van home
And
Other private use was prohibited
And
The employee spent most of his or her working time away from the employer's workplace to which he or she is attached.
There would be no BIK on the Van.
Note : AFAIK the Guide to BIK was never updated to reflect this.
From [broken link removed]
Press Release by Minister for Finance on 18 November 2003
BIK Not to Apply to Vans Kept Essentially for Business Use
The Minister announced in last year's Budget that from 1 January 2004 all benefits in kind currently taxable would be brought within PAYE. The new system would mean that from a tax equity point of view all income and benefits in general would be treated the same way for the purposes of income tax, PRSI and the Health Levy. Currently, while certain benefits are subject to income tax, PRSI and the Health Levy do not apply.
The Minister said "that a major concern has been brought to my attention recently to the effect that, under the terms of the new scheme, PAYE, PRSI and levies would apply to employees' private use of company vans from 1 January next year in relation to employees whose sole private use of such a van was to bring it home."
The Minister indicated that, having examined the matter on foot of these concerns, he would not apply any BIK charge in relation to such vans, provided that the van was essentially for the purposes of the employee's work, that there was an employer requirement to bring the van home, that other private use was prohibited and the employee spent most of his or her working time away from the employer's workplace to which he or she is attached.
The Minister said "I am prepared to make this concession, given the particular work arrangements involved". As already indicated, the scheme will include a new exemption from benefit in kind in relation to mobile phones, home-based computer equipment and high speed internet connections where these are for business use and where private use is incidental. "It is not the intention to apply BIK to something that is for business use" the Minister said.
The new scheme will come into effect on 1 January 2004 as announced in last year's Budget.
ENDS.