SE16060 - Vouchers and credit-tokens: transport vouchers

Section 141(7) ICTA 1988

For a description of the points to consider in a case involving a voucher or a credit- token see SE16030.

A transport voucher does not have to be capable of exchange for goods or services. It is different from other non-cash vouchers in this respect. It is defined as any kind of ticket, pass, document or token intended to enable a person to obtain passenger transport services.

A separate definition for a transport voucher was required mainly to ensure that all season tickets provided for employees are within the scope of the special rules.

A transport voucher is concerned with travel alone. Where, for example, a voucher enables an employee to obtain a holiday, including both travel and accommodation, it will fall to be dealt with as an ordinary non-cash voucher, not as a transport voucher ( SE16040).

For an exemption from charge for employees of certain passenger transport undertakings see SE16070.

For the amount chargeable as an emolument see SE16140.

As regards leave travel facilities for members of the Armed Forces see SE50100.