Part 4

Employment income: exemptions
Chapter 3

Exemptions: other transport, travel and subsistence

Transport home: late night working and failure of car-sharing arrangements
248
1
No liability to income tax arises in respect of the provision of transport or the payment or reimbursement of expenses incurred on transport if—
a
the transport is for a journey from the employee’s workplace to the employee’s home,
b
the late working conditions or the car-sharing failure conditions are met, and
c
the number of previous occasions in the tax year on which the provision of transport within this section or the payment or reimbursement of expenses within this section has occurred is lower than 60.
2
The late working conditions are that—
a
the journey is made on an occasion when the employee is required to work later than usual and until at least 9 p.m.,
b
such occasions occur irregularly,
c
by the time when the employee ceases work—
i
public transport has ceased to be available for the journey, or
ii
it would not be reasonable to expect the employee to use it, and
d
the transport is by taxi or similar private road transport.
3
The car-sharing failure conditions are that—
a
the employee regularly travels to work in a car with one or more other employees of the employee’s employer under arrangements for the sharing of the car with them, and
b
the journey is made on an occasion when the employee is unable to use the car because of unforeseen and exceptional circumstances.
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)