No liability to income tax arises if an employer provides financial or other support for a public transport road service used by employees of one or more employer for qualifying journeys (ITEPA 2003, s. 243). Typically, this will be a bus service that stops near to the employer's place of business.

A ‘qualifying journey’ is a journey which an employee makes between home and work, or between different workplaces, in connection with the performance of the duties of the employment (ITEPA 2003, s. 249).

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.