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).

See also 414-025.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.