Section 248 ITEPA 2003

Where an employee is provided with a taxi paid for by his or her employer for a journey from work to home, this represents a benefit to the employee because journeys between an employee's home and permanent place of work are private journeys [booklet 490].

However, this benefit can be treated as exempt from charge if:

the failure of car sharing arrangements conditions are satisfied (see below), or

all 4 late night working conditions are satisfied; and

the number of such journeys for which a taxi has been provided for that employee in the tax year is no more than 60.

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