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HMRC internal manual

Tax Credits Technical Manual

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HM Revenue & Customs
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Income: Employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Travelling and subsistence allowances paid during public transport disruption

The Tax Credits (Definition and Calculation of Income) Regulations 2002,Reg.4 (4), Table 1 (Item 13).

Travelling and subsistence allowances paid to or on behalf of the claimant by their employer as a result of public transport being disrupted by strike action (and falling within section 245 ITEPA)

This is the income tax exemption (see Employment Income Manual EIM10100 and section 245 ITEPA)