The Income Tax (Earnings and Pensions) Act 2003, s. 281 exempts the following benefits:

(1)subsistence and facilities for travel provided for the employee and members of the employee's family or household for temporary visits to the new area for purposes connected with the change of residence;

(2)any other subsistence provided for the employee;

(3)facilities provided for the employee for travel between the employee's former residence, and:

(a)the place where the employee's new duties are normally performed;

(b)the new place where the duties of the employee's employment are normally performed; or

(c)temporary living accommodation of the employee;

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