EIM16105 - 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