Income: Income: Employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Daily Subsistence Allowance
The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg. 4(4), Table 1 (Item 11).
Payment of a daily subsistence allowance to which no liability to income tax arises by virtue of section 304 of the ITEPA 2003
These are daily subsistence allowances paid by the European Commission to Detached National Experts on secondment to the Commission.
This is the income tax exemption (under section 304 ITEPA).