Section 245 — Income Tax (Earnings and Pensions) Act 2003: Travelling and subsistence during public transport strikes

Travelling and subsistence during public transport strikes 245 1 No liability to income tax arises in respect of the following benefits and payments where a strike or other industrial action disrupts a public transport service normally used by an employee.

2 They are—

a the provision for the employee of overnight accommodation at or near the employee’s permanent workplace, b a payment to the employee in respect of expenses incurred by the employee in connection with such accommodation, c the provision for the employee of transport for the purpose of ordinary commuting or travel between any two places that is for practical purposes substantially ordinary commuting, and d a payment to the employee in respect of expenses incurred on such transport.