This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Employment Income Manual

Vouchers and credit-tokens: transport vouchers: exemption for former British Rail employees

Section 86 ITEPA 2003, Paragraph 27 Schedule 24 FA 1994

For details of an exemption for transport vouchers provided to some employees of passenger transport undertakings see EIM16070. This page has details of special rules for former British Rail employees who would otherwise have lost their rights to the exemption on the privatisation of British Rail.

For 2015/16 and earlier, there are special rules for those people in lower-paid employment who were employees of British Rail at the time that concern was privatised in 1994. They retain the exemption they had whilst they were British Rail employees provided that:

  • they continue to work in the railway industry and
  • they continue to be employees of British Rail or cease to be so solely because of the privatisation provisions of the Railways Act 1993 and
  • their continuity of employment with the new employer is not broken and
  • their travel benefits from the new employer are not significantly better than those that were provided by British Rail to employees of similar status.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)