New queries, issue 4547

Travel exemption

Will a disabled person be able to claim tax exemption on travel expenses?

As a disabled person my employer told me that I should be able to claim and not pay tax on the travelling allowance that it pays through my salary. ITEPA 2003 s 246 exempts transport and expenses for disabled people. However HMRC’s Employment Income Manual at EIM10080 says:

‘There are circumstances in which an employee will not qualify for tax exemption under s 246 although that employee may be within the meaning of “disabled person” for the purposes of the Equality Act which may then apply to prevent discrimination against that person. Circumstances that do not qualify for tax exemption include for example where the employee:

• has a potentially recurring disability that is currently in remission such that the impairment ceases to have a substantial...