Part VIII – Travelling, Relocation and Other Expenses and Allowances of the Employment

TRAVELLING, RELOCATION AND INCIDENTAL EXPENSES DISREGARDED

1 The travelling, relocation and other expenses and allowances mentioned in this Part are disregarded in the calculation of an employed earner’s earnings.

Derivation

SI 1979/591, Sch. 1ZC, Pt. VIII, para. 1.

1A For the purposes of this paragraph none of the following amounts are to be disregarded in the calculation of an employed earnerʼs earnings–

(a)any amount paid or reimbursed pursuant to relevant salary sacrifice arrangements as provided for in section 289A(5);

(b)any amount paid or reimbursed to an employed earner which falls within regulation 22(13); and

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