Payment of taxi fares from work to home and home to work
The provision of taxis, hackneys, etc., or the payment of taxi, hackney, etc. fares on
behalf of an office holder or employee for non-business journeys (for example, travel
to and from work) constitutes a taxable benefit, which is subject to PAYE.
However, tax does not need not be applied to the benefit arising from the
provision of taxi, hackney, etc. transport from work to home (but not from home to
work) on an irregular basis where –
a) the director or employee is required to work until after 10 pm; and
b) finishes work before 6 am.
Irregular in this context may be taken as not exceeding 60 journeys per annum.
The exemption does not apply to individuals who work late as part of their normal
working pattern.
Subject to qualifying conditions and criteria
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