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The Income Tax (Exemption of Minor Benefits) Regulations 2002
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- 2002 No. 205
- Regulation 4
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Exemption in respect of the provision of bus or minibus
4.—(1) There is no charge to tax under section 154 of the Taxes Act (taxable benefits: general charging provision) in respect of the provision for employees of a bus, or a minibus, for conveying employees of one or more employers on relevant journeys.
(2) For the purposes of this regulation, a “relevant journey”, in relation to an employee, is a journey which—
(a)is a single journey of a distance of not more than 10 miles;
(b)is between his workplace and shops or other amenities; and
(c)is made on a working day.
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