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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: Provision of Transport to an Employee

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg 4 (4) Table 1 (items 2A, 2B, 2C)

Payments in respect of expenses (including the reimbursement of expenses) which are

  • incurred in the provision of transport to a disabled employee (as defined in section 246(4) of the ITEPA 2003) if no liability to income tax arises in respect of that payment under section 246 of ITEPA
  • incurred in the provision of a car or expenses incurred in connection with the car eg fuel, to a disabled employee if no liability to income tax arises in respect of that payment under section 247 of the ITEPA 2003
  • incurred on transport if no liability to income tax arises under section 248 of ITEPA

(See EIM10080)