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Changes to Optional Remuneration Arrangements rules for taxable cars and vans

This measure introduces new legislation for the Optional Remuneration Arrangements (OpRA) rules.

Last fetched 04 May 2026 · gov.uk

Documents

Changes to Optional Remuneration Arrangements rules for taxable cars and vans Draft legislationapplication/pdf Explanatory notesapplication/pdf

At a glance

TypePolicy paper

First published06 Jul 2018

Last updated06 Jul 2018

Organisations

HM Revenue & Customs

Topics

Expenses and benefitsPAYE

Source

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