Late night travel

We all know that HMRC are loathe to exempt any form of home to work travel from tax. Whilst it might seem logical to allow some form of exemption or at least reduction in tax for employers providing season tickets to employees rather than have them drive into work that has never seemed to be seriously on the cards.

There are however a couple of areas where this reluctance has been overcome. These are situations where twenty or thirty years ago the employees who were likely to benefit from them would have been non-P11D taxpayers and where the provision by the employer of some limited home to work travel could therefore be non-taxable. The most obvious one was the provision of a works bus which can now be found in ITEPA 2003 s 242.

Late night workers

But how does an employer deal...