Part 3Employment income: earnings and benefits etc. treated as earnings
Chapter 4Taxable benefits: vouchers and credit-tokens
Meaning of “non-cash voucher”
84Meaning of “non-cash voucher”
1
In this Chapter “non-cash voucher” means—
a
a voucher, stamp or similar document or token which is capable of being exchanged for money, goods or services,
F1ab
a childcare voucher,
b
a transport voucher, or
c
a cheque voucher,
but does not include a cash voucher.
2
For the purposes of subsection (1)(a) it does not matter whether the document or token is capable of being exchanged—
a
singly or together with other vouchers, stamps, documents or tokens;
b
immediately or only after a time.
F22A
In this Chapter “childcare voucher” means a voucher, stamp or similar document or token intended to enable a person to obtain the provision of care for a child (whether or not in exchange for it).
3
In this Chapter “transport voucher” means a ticket, pass or other document or token intended to enable a person to obtain passenger transport services (whether or not in exchange for it).
4
In this Chapter “cheque voucher” means a cheque—
a
provided for an employee, and
b
intended for use by the employee wholly or mainly for payment for—
i
particular goods or services, or
ii
goods or services of one or more particular classes;
and, in relation to a cheque voucher, references to a voucher being exchanged for goods or services are to be read accordingly.