If a disabled person needs help to go on holiday and an employee
of a company which provides support and/or care in these
circumstances accompanies the disabled person on holiday to help
with everyday needs, no benefit arises to the employee in respect
of the costs of travel and/or accommodation.
The employee is not on holiday but is working to support the disabled person on holiday. This person is performing the duties of employment in a caring capacity. The carer is sometimes referred to as a “travel buddy”.