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).
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