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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Vouchers and credit tokens: exclusions from the scope of the non-cash voucher legislation

Section 266 ITEPA 2003

No liability to income tax arises under Part 3 Chapter 4 ITEPA 2003 for non-cash vouchers used to:

  • travel on a work’s bus for a qualifying journey, see EIM21850 for the conditions that need to be met
  • travel on a public bus for a qualifying journey, see EIM21855 for the conditions that need to be met
  • provide a cycle or safety equipment for a cycle, see EIM21664 for the conditions that need to be met
  • provide sporting and recreational facilities, see EIM21825 for the conditions that need to be met
  • attend an annual party or similar function provided by an employer for its employees, see EIM21690 for the conditions that need to be met
  • provide a member of the Armed Forces with leave travel facilities, see EIM21733 for more information
  • obtain meals at a workplace canteen, see EIM21670 for more information.