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).
Note: With effect from 6 April 2017 the way in which many salary sacrifice and benefit in kind schemes are taxed will change, which means that some tax credit claimants will see an increase in their taxable income.
For the purposes of tax credits, where one of these schemes is in operation the taxable income figure should be used.