Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Fast track

17 November 2009
Issue: 4232 / Categories: Forum & Feedback , Income Tax
A Eurostar train driver receives the benefit of board and lodging near to the train station. How is the taxable amount of this benefit in kind calculated and are there grounds to claim a tax deduction?

My new client is a Eurostar train driver who operates out of St Pancras; his working shifts commence between 5 am and 6:50 am.

Eurostar pay for accommodation at a local hotel at a cost to the company of £79; however the P11D records each stay at the hotel as a benefit received of £49. The driver has to reimburse Eurostar £37 per stay.

There seems to be little logic in the P11D amount or the reimbursable figure. In my client’s case the first train from his home to St Pancras gets in at 7 am which is too late for work.

Alternatively he could theoretically drive to work but he would need to leave home at 3.30 am. This would be very tiring and not a reliable way to get to the station on time.

Readers’ views are sought as to whether a claim for...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon