In certain circumstances there is an exemption from the benefit in kind charge that would otherwise arise where an employer provides a late night taxi for an employee to travel home from work (see EIM21831).
The exemption can apply only where all four late night working conditions are satisfied (EIM21831), and is limited to 60 such journeys in a year. The first late night working condition is explained in EIM21832 and the second condition in EIM21833. If both these conditions are satisfied, the third condition is that by the time the employee stops work
•either public transport is not available for the journey from work to home; or
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