See EIM16060 for general guidance on transport vouchers.


The use of travel cards to meet the cost of journeys on public transport is increasingly common. The ‘Oyster card’ used for travel in London is an example. In the following guidance, ‘business travel’ means -

travel in the performance of an employee's duties (Section 337 ITEPA 2003 – see EIM32350 onwards), or

travel to a temporary workplace (Section 338 ITEPA 2003 – see EIM32000 onwards).

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