EIM10080 - Employment income: travelling and subsistence payments: home to work travel of disabled persons

Section 246 ITEPA 2003

There is no tax charge when an employer provides a disabled employee with the means of travelling between home and work, or reimburses the cost of their home to work travel.

For 2002/03 and earlier years, exemption was provided by Extra-Statutory Concession A59 (see SE10080).

For 2003/04 onwards, the former concession has been replaced by a statutory exemption in Section 246 ITEPA 2003.

Section 246 does not apply to the provision of a car, but there is a separate exemption which applies when an employer provides a disabled employee with a car for home to work travel (see EIM23600 onwards).

For the purpose of the exemption in Section 246, “disabled employee” means an employee who has a physical or mental impairment that has a substantial and long-term adverse effect on the employee’s ability to carry out normal day to day activities (Section 246(4)).

As regards expenses claims by disabled persons who do not receive payments in respect of travelling expenses, see EIM32356.