Part 4Employment income: exemptions
Chapter 3Exemptions: other transport, travel and subsistence
243Support for public bus services
1
No liability to income tax arises in respect of the provision of financial or other support for a public transport road service if—
a
in the case of a local bus service, conditions A and B are met, or
b
in any other case, conditions A to C are met.
2
Condition A is that the service is used by employees of one or more employers for qualifying journeys.
3
Condition B is that the service is available generally to employees of the employer (or each employer) concerned.
4
Condition C is that the terms on which the service is available to the employees of the employer (or each employer) concerned are not more favourable than those available to other passengers.
5
In this section—
“local bus service” means a local service (as defined in section 2 of the Transport Act 1985 (c. 67)), and
“public transport road service” means a public passenger transport service provided by means of a road vehicle.