Section 242 ITEPA 2003 and S.I.2002 No.205

The benefit of a works bus service is exempted from tax if the following conditions are satisfied:

The service is provided to transport employees on ‘qualifying journeys’ that are

Between home and a workplace. This can include journeys that are completed only partly on a works bus, for example, an employee may drive a car to a pick-up point and complete the journey by works bus. It can also include journeys between workplaces.

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