Works bus services
Definitions or restrictions
You provide a bus service for your employees that meets the following
conditions.
The service is used mainly for these three types of ‘qualifying journey’:
- journeys that are wholly or partly between home and workplace
- journeys that are wholly or partly between workplaces
- workday journeys between the workplace and shops or other local
amenities no more than 10 miles away
The service is:
- available to all your employees, whether or not they use it
- used almost entirely by employees and their children
- provided in a bus with a capacity of 12 or more passengers, or
a minibus with a capacity of nine or more passengers
What to report, what to pay
Provided the conditions above are satisfied, you have:
- no reporting requirements
- no tax or NICs to pay
Technical guidance
EIM21850: exemption for works
buses
