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Income Tax (Earnings and Pensions) Act 2003

Section 371: Travel costs and expenses where duties performed abroad: visiting spouse’s or child’s travel

1623.This section provides that a deduction is allowed from earnings for travel costs and expenses where the journey in question is made by the employee’s spouse or child.

1624.The section derives from provisions in section 194(1) and (2) of ICTA.

1625.Subsection (1) specifies the circumstances in which a deduction from earnings is allowed. See also Change 101(A) in Annex 1. The deduction is allowed if:

  • the employee has earnings which are taxable earnings under section 15 or 21 (which apply if the employee is resident and ordinarily resident in the United Kingdom in the tax year);

  • the earnings include an amount is respect of the provision of travel facilities for a journey made by the employee’s spouse or child, or the reimbursement of expenses incurred by the employee on such a journey; and

  • conditions A to C are met.

1626.Subsection (2) provides that the deduction is equal to the included amount; and conditions A, B and C are set out in subsections (3), (4) and (5).

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