As an employer, you don’t have to report the cost of providing a bus to bring your employees to work. You don’t pay tax or National Insurance on these costs.
The bus must be for journeys:
- between home and work
- from one workplace to another
- from work to shops or other local amenities (no more than 10 miles away)
The service must be:
- available to all your employees, whether or not they use it
- used almost entirely by employees and their children
- a bus that can carry 12 or more passengers, or a minibus that can carry 9 or more passengers
Read more detailed information on exemption for works buses.