Part 4

Employment income: exemptions
Chapter 3

Exemptions: other transport, travel and subsistence

Travelling and subsistence during public transport strikes
245
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.
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)