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The Social Security (Contributions) Regulations 2001

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PART VIIIU.K. TRAVELLING, RELOCATION AND OTHER EXPENSES AND ALLOWANCES OF THE EMPLOYMENT

Travelling, relocation and incidental expenses disregardedU.K.

1.  The travelling, relocation and other expenses and allowances mentioned in this Part are disregarded in the calculation of an employed earner’s earnings.

Relocation expensesU.K.

2.—(1) A payment of, or contribution towards, expenses reasonably incurred by a person in relation to a change of residence in connection with the commencement of, or an alteration in the duties of the person’s employment or the place where those duties are normally to be performed is disregarded if the conditions in sub-paragraphs (2) to (6) are met.

(2) The first condition is that—

(a)the payment or contribution—

[F1(i)is not, by virtue of section 271 of ITEPA 2003 (limited exemption of removal benefits and expenses) liable to income tax as general earnings under that Act; or]

(ii)would not have been so regarded, but is in fact disregarded [F2by virtue of another provision of ITEPA 2003; F3...]

F3(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) The second condition is that the change of residence must result from—

(a)the employee becoming employed by an employer;

(b)an alteration of the duties of the employee’s employment (where his employer remains the same); or

(c)an alteration of the place where the employee is normally to perform the duties of his employment (where both the employer and the duties which the employee is to perform remains the same).

(4) The third condition is that the change of residence must be made wholly or mainly to allow the employee to have his residence within a reasonable daily travelling distance of—

(a)the place where he performs, or is to perform, the duties of his employment (in a case falling within paragraph (3)(a);

(b)the place where he performs, or is to perform, the duties of his employment (in a case falling within paragraph (3)(b); or

(c)the new place where he performs, or is to perform, the duties of his employment (in a case falling within paragraph (3)(c).

References in this sub-paragraph and sub-paragraph (5) to the place where the employee performs, or is to perform, the duties of his employment are references to the place where he normally performs, or is normally to perform, the duties of the employment.

(5) The fourth condition is that the employee’s former residence must not be within a reasonable daily travelling distance of the place where the employee performs or is to perform the duties of the employment.

F4(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F5(7) For the purposes of this paragraph, Chapter 7 of Part 4 of ITEPA 2003 shall be read as if sections 272 (1)(b), 272 (3)(b), 274 and 287 were omitted]

Textual Amendments

F2Words in sch. 3 Pt. 8 para. 2(a)(ii) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(a)(ii)

F3Sch. 3 Pt. VIII para. 2(2)(b) and word omitted (6.4.2012) by virtue of The Social Security (Contributions) (Amendment No. 2) Regulations 2012 (S.I. 2012/817), regs. 1(1), 7(4)(a)

Travelling expenses—generalU.K.

3.  A payment of, or a contribution towards, [F6travel expenses ] which the holder of an office or employment is obliged to incur and [F7pay as the holder of that office or employment].

Textual Amendments

For the purposes of this paragraph—

(a)“[F8travel expenses ]” means—

(i)amounts necessarily expended on travelling in the performance of the duties of the office or employment; or

(ii)other expenses of travelling which are attributable to the necessary attendance at any place of the holder of the office or employment in the performance of the duties of the office or employment and are not expenses of ordinary commuting or private travel (within the meaning of [F9section 338 of ITEPA 2003 (travel for necessary attendance)];

[F10(b)section 339 of ITEPA 2003 (meaning of “workplace” and “permanent workplace”) shall apply as it applies for the purposes of section 338 of that Act]

(c)expenses of travel by the holder of an office or employment between two places at which he performs the duties of different offices or employments under or with companies in the same group are treated as necessarily expended in the performance of the duties which he is to perform at his destination; and

(d)for purpose of sub-paragraph (c) companies are to be taken to be members of the same group if and only if—

(i)one is a 51 per cent subsidiary of the other; or

(ii)both are 51 per cent subsidiaries of a third company

within the meaning of section 838(1)(a) of the Taxes Act (subsidiaries).

Textual Amendments

F9Words in Sch. 3 Pt. 8 para. 3(a)(ii) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(b)(iii)

[F11Travel by unpaid directors of not-for-profit companiesU.K.

3A.—(1) A payment of, or contribution towards, the expenses of the earner’s employment if or to the extent that payment or contribution is paid wholly and exclusively for the purposes of paying or reimbursing travel expenses in respect of which conditions A to C are met.

(2) Condition A is that —

(a)the earner is obliged to incur the expenses as holder of the employment, and

(b)the expenses are attributable to the earner’s necessary attendance at any place in the performance of the duties of the employment.

(3) Condition B is that the employment is employment as a director of a not-for-profit company.

(4) Condition C is that the employment is one from which the earner receives no earnings other than sums—

(a)paid to the earner in respect of expenses, and

(b)which are so paid by reason of the employment.

(5) In this paragraph—

(a)“director” has the same meaning as in the benefits code (see section 67 of ITEPA 2003), and

(b)“not-for-profit company” means a company that does not carry on activities for the purpose of making profits for distribution to its members or others.

Textual Amendments

F11Sch. 3 Pt. VIII paras. 3A-3C, VIII inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2014 (S.I. 2014/608), regs. 1(1), 4

Travel where directorship held as part of a trade or professionU.K.

3B.  A payment of, or contribution towards, the expenses of the earner’s employment to the extent that those expenses are travel expenses which are exempt from income tax in accordance with section 241B of ITEPA 2003 (travel where directorship held as part of a trade or profession).

Textual Amendments

F11Sch. 3 Pt. VIII paras. 3A-3C, VIII inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2014 (S.I. 2014/608), regs. 1(1), 4

Travel between linked employmentsU.K.

3C.  A payment of, or contribution towards, the expenses of the earner’s employment to the extent that those expenses are travel expenses deductible for income tax purposes in accordance with section 340A of ITEPA 2003 (travel between linked employments).]

Textual Amendments

F11Sch. 3 Pt. VIII paras. 3A-3C, VIII inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2014 (S.I. 2014/608), regs. 1(1), 4

[F12Travel at start or finish of overseas employmentU.K.

4.  A payment of, or a contribution towards, the expenses of the earner’s employment to the extent that those expenses—

(a)are deductible for income tax purposes in accordance with section 341 of ITEPA 2003 (travel at start or finish of overseas employment); or

(b)would be so deductible if—

(i)Conditions B and C were omitted from that section; and

(ii)the earnings of the employment were subject to income tax as employment income under that Act.

Textual Amendments

Travel between employments where duties performed abroadU.K.

4A.  A payment of, or a contribution towards, the expenses of the earner’s employment to the extent that those expenses—

(a)are deductible for income tax purposes in accordance with section 342 of ITEPA 2003 (travel between employments where duties performed abroad), or

(b)would be so deductible if—

(i)Conditions E and F were omitted from that section; and

(ii)the earnings of the employment were subject to income tax as employment income under that Act.

Textual Amendments

Travel costs and expenses where duties performed abroad: earner’s travelU.K.

4B.—(1) So much of an employed earner’s earnings as equals the amount in sub-paragraph (2).

(2) The amount in this sub-paragraph is—

(a)the included amount within the meaning of section 370 of ITEPA 2003 (travel costs and expenses where duties performed abroad: employee’s travel); or

(b)the amount which would be the included amount within the meaning of that section if the earner were resident and ordinarily resident in the United Kingdom.

Textual Amendments

Travel costs and expenses where duties performed abroad: visiting spouse’s[F13, civil partner's] or child’s travelU.K.

4C.—(1) So much of an employed earner’s earnings as equals the amount in sub-paragraph (2).

(2) The amount in this sub-paragraph is—

(a)the included amount within the meaning of section 371 of ITEPA 2003 (travel costs and expenses where duties performed abroad: visiting spouse’s[F14, civil partner's] or child’s travel); or

(b)the amount which would be the included amount within the meaning of that section if the earner were resident and ordinarily resident in the United Kingdom.

Textual Amendments

F13Words in Sch. 3 Pt. VIII para. 4C heading inserted (5.12.2005) by The Social Security (Contributions) (Amendment No. 6) Regulations 2005 (S.I. 2005/3130), regs. 1, 5(2)

F14Words in Sch. 3 Pt. VIII para. 4C(2)(a) inserted (5.12.2005) by The Social Security (Contributions) (Amendment No. 6) Regulations 2005 (S.I. 2005/3130), regs. 1, 5(2)

Foreign accommodation and subsistence costs and expenses (overseas employments)U.K.

4D.  So much of an employed earner’s earnings as equals the amount of the deduction—

(a)permitted for income tax purposes under section 376 of ITEPA 2003 (foreign accommodation and subsistence costs and expenses (overseas employments)); or

(b)which would be so permitted if the earnings of the employment were subject to tax as employment income under ITEPA 2003.

Textual Amendments

[F15Travel costs and expenses of non-domiciled employee or the employee’s spouse, civil partner or child where duties performed in the United Kingdom]U.K.

5.  So much of an employed earner’s earnings as equals the aggregate amount of the deductions—

(a)permitted for income tax purposes under sections 373 and 374 of ITEPA 2003 (travel costs and expenses of a non-domiciled employee or the employee’s spouse[F16, civil partner] or child where duties are performed in the United Kingdom ); or

(b)which would be so permitted if the earnings of the employment were subject to tax as employment income under ITEPA 2003.]

Textual Amendments

Travelling expenses of workers on offshore gas and oil rigsU.K.

6.  A payment of, or a contribution towards, expenses where that payment or contribution is disregarded for the purposes of calculating the emoluments [F17general earnings under section 305 of ITEPA 2003 (offshore oil and gas workers: mainland transfers).]

Textual Amendments

[F18Payments connected with cars and vans and exempt heavy goods vehicles provided for private use]U.K.

7.  A payment—

(a)by way of the discharge of any liability which by virtue of [F19section 239(1) of ITEPA 2003 (payments and benefits connected with taxable cars and vans and exempt heavy goods vehicles)]; or

(b)of expenses, which by virtue of [F20section 239(2)] of that Act;

is not treated as [F21general earnings] of the employment chargeable to income taxF22....

Textual Amendments

[F23Qualifying amounts of relevant motoring expenditureU.K.

7A.  To the extent that it would otherwise be earnings, the qualifying amount calculated in accordance with regulation 22A(4).

Textual Amendments

F23Sch. 3 Pt. 08 paras. 7A-7D and cross-headings inserted (6.4.2002) by Social Security (Contributions) (Amendment No.2) Regulations 2002 (S.I. 2002/307), regs. 1(1), 7(2)

Qualifying amounts of mileage allowance payment in respect of cyclesU.K.

7B.—(1) To the extent that it would otherwise be earnings, the qualifying amount of a mileage allowance payment in respect of a cycle.

(2) The qualifying amount is that which would be produced by the formula in regulation 22A(4) if the value for R were the rate for the time being approved under [F24section 230(2) of ITEPA 2003] in respect of a cycle.

(3) In this paragraph—

  • “cycle” has the meaning given in section 192(1) of the Road Traffic Act 1988; and

  • “mileage allowance payment” has the meaning given in [F25section 229(2) of ITEPA 2003].

Textual Amendments

F23Sch. 3 Pt. 08 paras. 7A-7D and cross-headings inserted (6.4.2002) by Social Security (Contributions) (Amendment No.2) Regulations 2002 (S.I. 2002/307), regs. 1(1), 7(2)

Qualifying amounts of passenger paymentU.K.

7C.—(1) To the extent that it would otherwise be earnings, the qualifying amount of a passenger payment.

(2) The qualifying amount is that which would be produced by the formula in regulation 22A(4) if—

(a)references to business travel were to business travel for which the employee [F26receives passenger payments within the meaning of section 233(3) of ITEPA 2003; and ]

(b)the value for R were the rate for the time being approved for a passenger payment under [F27section 234 of ITEPA 2003].

(3) In this paragraph—

  • “passenger payment” has the meaning given in [F28section 233(3) of ITEPA 2003]; and

  • F29...

Textual Amendments

F23Sch. 3 Pt. 08 paras. 7A-7D and cross-headings inserted (6.4.2002) by Social Security (Contributions) (Amendment No.2) Regulations 2002 (S.I. 2002/307), regs. 1(1), 7(2)

F26Words in sch. 3 Pt. 8 para. 7C(2)(a) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(g)(i)(aa)

F27Words in sch. 3 Pt. 8 para. 7C(2)(b) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(g)(i)(bb)

F28Words in sch. 3 Pt. 8 para. 7C(3) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(g)(ii)

[F30Car fuelU.K.

7D.—(1) A payment by way of the provision of car fuel which is chargeable to income tax under section 149 of ITEPA 2003.]]

Textual Amendments

F23Sch. 3 Pt. 08 paras. 7A-7D and cross-headings inserted (6.4.2002) by Social Security (Contributions) (Amendment No.2) Regulations 2002 (S.I. 2002/307), regs. 1(1), 7(2)

[F31Van fuelU.K.

7E.  A payment by way of the provision of van fuel which is chargeable to income tax under section 160 of ITEPA 2003.]

Textual Amendments

Car parking facilitiesU.K.

8.  A payment of, or a contribution towards, the provision of car parking facilities at or near the earner’s place of employment which, by virtue of [F32section 237 of ITEPA 2003], is not regarded as [F33general earnings] of the earner’s employment.

Textual Amendments

Specific and distinct payments of, or towards, expenses actually incurredU.K.

9.— [F34(1)]  For the avoidance of doubt, these shall be disregarded any specific and distinct payment of, or contribution towards, expenses which an employed earner actually incurs in carrying out his employment.

[F35This is subject to the following qualification.]

[F36(2) Sub-paragraph (1) does not authorise the disregard of any amount by way of relevant motoring expenditure, within the meaning of paragraph (3) of regulation 22A, in excess of that permitted by the formula in paragraph (4) of that regulation.]

Textual Amendments

F34Sch. 3 Pt. 08 para. 9: Sch. 3 Pt. 8 para. 9 renumbered as Sch. 3 Pt. 8 para. 9(1) (6.4.2002) by Social Security (Contributions) (Amendment No.2) Regulations 2002 (S.I. 2002/307), regs. 1(1), 7(3)(a)

[F37council tax or water or sewerage charges] on accommodation provided for employee’s useU.K.

10.  A payment of, or a contribution towards meeting a person’s liability for [F38council tax or water or sewerage charges] in respect of accommodation occupied by him and provided for him by reason of his employment if by virtue of [F39sections 99 or 100 of ITEPA 2003 (accommodation provided for performance of duties or as a result of a security threat)], [F40he is not liable to income tax] F41... in respect of the provision of that accommodation.

This paragraph does not extend to Northern Ireland.

Textual Amendments

[F42rates or water or sewerage charges ] on accommodation provided for employee’s useU.K.

11.  A payment of, or a contribution towards meeting, a person’s liability for [F43rates or water or sewerage charges ] in respect of accommodation occupied by him and provided for him by reason of his employment if by virtue of [F44sections 99 or 100 of ITEPA 2003 (accommodation provided for performance of duties or as a result of a security threat)], he is not liable to income taxF45... in respect of the provision of that accommodation.

This paragraph extends only to Northern Ireland.

Textual Amendments

Foreign service allowanceU.K.

12.  A payment by way of an allowance which is not regarded as income for any income tax purpose by virtue of [F46section 299 of ITEPA 2003 (Crown employees' foreign service allowance)].

Textual Amendments

[F47HM Forces’ Operational AllowanceU.K.

12A.—(1) A payment of the Operational Allowance to members of the armed forces of the Crown.

(2) The Operational Allowance is an allowance designated as such under a Royal Warrant made under section 333 of the Armed Forces Act 2006.]

Textual Amendments

[F48HM Forces’ Council Tax ReliefU.K.

12B.—(1) A payment of Council Tax Relief to members of the armed forces of the Crown.

(2) Council Tax Relief is a payment designated as such under a Royal Warrant made under section 333 of the Armed Forces Act 2006.]

Textual Amendments

[F49HM Forces’ Continuity of Education AllowanceU.K.

12C.—(1) A payment of the Continuity of Education Allowance to or in respect of members of the armed forces of the Crown.

(2) The Continuity of Education Allowance is an allowance designated as such under a Royal Warrant made under section 333 of the Armed Forces Act 2006.]

Textual Amendments

Commonwealth War Graves Commission and British Council: extra cost of living allowanceU.K.

13.  A payment by way of an allowance to a person in the service of the Commonwealth War Graves Commission or the British Council paid with a view to compensating him for the extra cost of living outside the United Kingdom in order to perform the duties of his employment.

Overseas medical treatmentU.K.

14.  A payment of, or a contribution towards, expenses incurred in—

(a)providing an employee with medical treatment outside the United Kingdom (including providing for him to be an in-patient) in a case where the need for the treatment arises while the employee is outside the United Kingdom for the purposes of performing the duties of his employment; or

(b)providing insurance for the employee against the cost of such treatment in a case falling within sub-paragraph (a).

Here “medical treatment” includes all forms of treatment for, and all procedures for diagnosing, any physical or mental ailment, infirmity or defect.

[F50Recommended medical treatmentU.K.

14A.  A payment or reimbursement to which no liability to income tax arises by virtue of section 320C of ITEPA 2003 (recommended medical treatment).]

Textual Amendments

[F51Experts Seconded to European CommissionU.K.

15.  A payment in respect of daily subsistence allowances paid by the European Commission to persons whose services are made available to the Commission by their employers under the detached national experts scheme which is exempt from income tax by virtue of section 304 of ITEPA 2003 (experts seconded to European Commission).]

Textual Amendments

[F52Experts seconded to a body of the European UnionU.K.

15A.  A payment in respect of subsistence allowances paid—

(a)by a body of the European Union that is located in the United Kingdom and listed in the table below;

(b)to persons who, because of their expertise in matters relating to the subject matter of the functions of the body, are seconded to the body by their employers.

Bodies of the European Union located in the United Kingdom
The European Medicines Agency
The European Police College
The European Banking Authority]

Textual Amendments

[F53Expenses of MPs and other representativesU.K.

16.  A payment to which no liability to income tax arises by virtue of any of the following provisions of ITEPA 2003—

(a)section 292 (accommodation expenses of MPs);

(b)section 293 (overnight expenses of other elected representatives);

(c)section 293A (UK travel and subsistence expenses of MPs);

[F54(ca)section 293B (UK travel expenses of other elected representatives);]

(d)section 294 (European travel expenses of MPs and other representatives).]

Textual Amendments

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