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Income Tax (Earnings and Pensions) Act 2003

Section 248: Transport home: late night working and failure of car-sharing arrangements

1000.This section derives from ESC A66. It grants an exemption from income tax in the cases of exceptional late night working and the failure of car-sharing arrangements. Legislating the concession is a minor change to the law. See Change 49 in Annex 1.

1001.The concession is limited to 60 occasions overall in the tax year. For each occasion after the sixtieth there is liability in the normal way.

1002.The journeys concerned are from work to home only. The term “ordinary commuting” cannot be used as this would include journeys from home to work.

1003.The conditions for the exemption require judgements about when it is “not…reasonable to expect” an employee to use public transport – subsection (2)(c)(ii), and what are “unforeseen and exceptional circumstances” in subsection (3)(b). It is not possible to define these questions of judgement further.

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