TCTM04203 - Income: Employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Armed forces travel
The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg. 4(4), Table 1 (Item 3)
Travel facilities provided for the claimant, as a member of the armed forces, for the purposes of going on or returning from, leave. This is identical to the income tax exclusion (see Employment Income Manual para EIM50100).
Operational allowance
The Tax Credits (Definition and calculation of Income) Regulations 2002, Reg 4(4), Table 1 (Item 3A)
The payment by the Secretary of State for Defence of an operational allowance to a member of Her Majesty’s forces in respect of service in an operational area specified by the Secretary of State for Defence.
Council Tax Relief
The Tax Credits (Definition and Calculation of Income) Regulations 2002, as amended, Reg 4 (4) Table 1 (item 3B)
A payment designated by the Secretary of State for Defence as Council Tax Relief and made by the Secretary of State for defence to a member of Her Majesty’s forces.
