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KARL VERNUM explains that the mechanics of the late night working exemption are under scrutiny.
PRIOR TO THE introduction of ITEPA 2003 HMRC had a published Extra-statutory Concession (ESC A66) 'Employees' late night journeys home'. This concession exempted from tax the cost to the employer where certain conditions were met of an employee taking a taxi home after working late. ESC A66 has now been made statutory by being incorporated into ITEPA 2003 s 248 and the tax exemption referred to above applies in the following circumstances:
- the transport is for a journey from the employee's workplace to the employee's home;
- the late working conditions are met; and
- the number of previous occasions in the tax year on which the provision of transport within this section or the payment or reimbursement of expenses within this section has occurred is lower than 60.
The late working conditions are that:
- the journey is made...
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