Part 4

Employment income: exemptions
Chapter 6

Exemptions: non-cash vouchers and credit-tokens

General exemptions: use for exempt benefits

Exemption of credit-tokens used for exempt benefits
267
1
No liability to income tax arises by virtue of Chapter 4 of Part 3 (taxable benefits: vouchers and credit-tokens) in respect of a credit-token if or to the extent that the token is used to obtain anything the direct provision of which—
a
would fall within one of the provisions specified in subsection (2), or
b
would do so if the employee were not in lower-paid employment as a minister of religion.
2
Those provisions are—
a
section 237(1) (parking provision),
b
section 245 (travelling and subsistence during public transport strikes),
c
section 246 (transport between home and work for disabled employees: general),
d
section 247 (provision of cars for disabled employees),
e
section 248 (transport home: late night working and failure of car-sharing arrangements), ...
f
section 265 (third party entertainment).
g
section 319 (mobile telephones). , ...
h
section 320A (eye tests and special corrective appliances)
and
i
section 320B (health screening and medical check-ups).
S. 267(2)(h) and word inserted (with effect for the year 2006-07 and subsequent years of assessment in accordance with s. 62(5) of the amending Act) by Finance Act 2006 (c. 25), s. 62(4)
Words in s. 267(1)(b) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 16
S. 267(2)(g) inserted (with effect for the year 2006-07 and subsequent years of assessment in accordance with s. 60(4) of the amending Act) by Finance Act 2006 (c. 25), s. 60(2)
Word in s. 267(2)(g) omitted (with effect in accordance with s. 55(5) of the amending Act) by virtue of Finance Act 2009 (c. 10), s. 55(3)
S. 267(2)(i) and word inserted (with effect in accordance with s. 55(5) of the amending Act) by Finance Act 2009 (c. 10), s. 55(3)
Word in s. 267(2)(e) repealed (with effect for the year 2006-07 and subsequent years of assessment in accordance with s. 60(4)(5) of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(6)
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)