PART V PROVISIONS RELATING TO THE SCHEDULE E CHARGE

CHAPTER IV OTHER EXEMPTIONS AND RELIEFS

Foreign emoluments and earnings, pensions and certain travel facilities

F1197AB Support for public transport road services.

1

There is no charge to tax under section 154 (taxable benefits: general charging provision) in respect of financial or other support for a public transport road service used by employees of one or more employers for qualifying journeys.

2

For this purpose—

  • “public transport road service” means a public passenger transport service provided by means of a road vehicle; and

  • “qualifying journey”, in relation to an employee, means a journey—

    1. a

      between his home and workplace, or

    2. b

      between one workplace and another,

    in connection with the performance of the duties of the employment.

3

The exemption conferred by this section is subject to the following conditions—

a

the terms on which the service is available to the employees referred to in subsection (1) above must not be more favourable than those available to other passengers;

b

the service must be available generally to employees of the employer (or each employer) concerned.

4

In this section—

  • “employment” includes an office and related expressions have a corresponding meaning; and

  • “workplace” means a place at which the employee’s attendance is necessary in the performance of the duties of the employment.