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Income Tax (Earnings and Pensions) Act 2003
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Income Tax (Earnings and Pensions) Act 2003, Section 245 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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245Travelling and subsistence during public transport strikesU.K.
This section has no associated Explanatory Notes
(1)No liability to income tax arises in respect of the following benefits and payments where a strike or other industrial action disrupts a public transport service normally used by an employee.
(2)They are—
(a)the provision for the employee of overnight accommodation at or near the employee’s permanent workplace,
(b)a payment to the employee in respect of expenses incurred by the employee in connection with such accommodation,
(c)the provision for the employee of transport for the purpose of ordinary commuting or travel between any two places that is for practical purposes substantially ordinary commuting, and
(d)a payment to the employee in respect of expenses incurred on such transport.
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