Hi
If you are going to take someone on I would defo go for employee rather than self employed, you have more control and their loyalty will hopefully lay with you alone.
Company vans cost the employee in tax £500 per year or £300 if over 4 years old (the van not the employee!
) Although this was pre budget - I think it has gone up £50. You can pay what you like in milage allowance but if it is low your employee will need to get themselves registered with the tax office and they can claim back the rest, then there will be a small amount of tax for you to pay at end of year. (Sorry if I am a bit vauge but I know the basics and leave the rest to the accountant!)
My employees have Company vans but I use my own vehicle and claim for it through the company, this is much better for me personally on the tax front as I have a car not van. Milage allowance is usually 40p per mile for the first 10,000 then 25p thereafter. It is best to pay for milage through the wages (listed as a separate tax free item) as all the info is then stored and as long as they keep a milage account you don't necessarily need recipts.
Ensure you have enough work for someone before you take them on, it can end up costly, think about the full costs of your vehicle (tax, ins, AA etc) uniform, training and so on. If possible pay an hourly rate rather than a salary, especially to begin with and ensure you have in place a contract of employment. Standard holiday pay is four paid weeks per year at the moment and you don't need to pay full sick pay (you will be liable for SSP though depending on the employees NI status).
Hope this helps a little.
Fox