Part 4

Employment income: exemptions
Chapter 3

Exemptions: other transport, travel and subsistence

Transport between work and home for disabled employees: general
246
1
No liability to income tax arises in respect of—
a
the provision of transport for a disabled employee, or
b
the payment or reimbursement of expenses incurred on such transport,
if the condition in subsection (2) is met.
2
The condition is that the transport is provided or the expenses are incurred for the purpose of ordinary commuting or travel between any two places that is for practical purposes substantially ordinary commuting.
3
Subsection (1) does not apply in a case where a car is made available to a disabled employee (but see section 247).
4
In this section “disabled employee” means an employee who has a physical or mental impairment with a substantial and long-term adverse effect on the employee’s ability to carry out normal day to day activities.