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

Technical guidance

Read more detailed information on exemption for works buses.