No liability to income tax arises in respect of the provision of transport for a disabled employee, or the payment or reimbursement of expenses incurred on such transport, if the transport is provided or the expense is incurred for the purpose of ordinary commuting or travel between any two places that is for practical purposes substantially ordinary commuting (ITEPA 2003, s. 246).

Where three conditions are met, no liability to income tax arises:

under ITEPA 2003, Pt. 3, Ch. 6 or 10 if a car is made available to a disabled employee without any transfer of the property in it (ITEPA 2003, s. 247(1) and (2)); or

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