433-820 Specific exemptions for non-cash vouchers and credit-tokens
Incidental overnight expenses
The main exemption for incidental overnight expenses and benefits is considered in detail at ¶432-900. See that section, too, for consideration of the exemption under ITEPA 2003, s. 268 for related vouchers and credit-tokens.
Cars, vans, HGVs
No liability under the vouchers rules arises if or to the extent that a non-cash voucher or a credit-token is used by an employee (or family member) for obtaining goods or services in connection with a taxable car or van or an exempt heavy goods vehicle, or money which is spent on such goods or services (ITEPA 2003, s. 269).