Section 305 ITEPA 2003

Employees with a permanent workplace at an offshore installation are exempt from Income Tax where they are provided with:

transfer transport

related accommodation or subsistence, or

local transport

The exemption also applies where an employee is paid or reimbursed reasonable expenses incurred on such transport, accommodation or subsistence. Before 6 April 2003, the exemption given by section 305 was provided by Extra-Statutory Concession A65 (ESCA65).

Meaning of offshore installation

See EIM33102 to EIM33104 for guidance on the meaning of offshore installation. The following structures or vessels can be accepted as offshore installations for the purpose of section 305 ITEPA 2003:

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