Section 248 ITEPA 2003 (see
EIM10210) applies to a maximum of 60
journeys in a year. If, exceptionally, the number of journeys
exceeds 60 then the excess journeys have to be taken into account
for tax purposes. So if, for instance, in a tax year there are 63
journeys potentially within the exemption, 60 will be exempt and 3
taxable.
If the terms of the exemption are not met for any reason the
cost of the journeys not falling within the exemption may be taxed
as follows:
Circumstances |
Charging section |
All employees | |
| Cash payments or reimbursements by the employer (see EIM00580 onwards) | Section 62 ITEPA 2003 |
| Payments made by the employer that meet the employee's pecuniary liability (see EIM00580 onwards) | Section 62 ITEPA 2003 |
| A voucher provided by the employer is used (see EIM16140) | Section 82 ITEPA 2003 |
Directors and employees not in an excluded employment | |
| The costs are borne by the employer in some way (see EIM21001 onwards) | Section 203 ITEPA 2003 |
