Search news archive

 

 

t: 023 80 254 900

f: 023 80 254 906 

e: info@dtlimited.co.uk--------------91 Lakewood Road, Chandlers Ford, Eastleigh, SO53 5AD

Late night taxis for employees

Source: HM Revenue & Customs | | 25/09/2018

There is no specific requirement for employers to provide employees with transport home. Nevertheless, an employer has a duty of care to their employees, which means that they should take all steps that are reasonably possible to ensure their health, safety and wellbeing.

Ensuring that an employee gets home safely during unsocial working hours could fall within the employers 'duty of care'. Often in these situations an employer will pay for a late night taxi for an employee to travel home from work. This can also happen where there is a breakdown in a car sharing arrangement.

There is usually a taxable benefit where an employer provides free transport or pays for transport for an employee’s journey between home and a permanent workplace. However, there is a special tax exemption available where employees are required to work late 'occasionally'.

The exemption applies only where the following conditions are satisfied:

  • The employee is required to work later than usual and until 9pm or later.
  • The occasions are irregular.
  • By the time the employee ceases work, either public transport has stopped, or it would not be reasonable to expect the employee to use public transport.
  • The transport is by taxi, hire car or similar private road transport.

There is also an overall maximum allowance of 60 qualifying journeys in a tax year. No tax relief is available where employees work late by choice, where late working is a regular feature of employment or where the employer does not reimburse travel expenses.



 

Latest News

2020 May bank holiday will be moved to mark 75th anniversary of VE Day
19/06/2019 - More...
The government has announced that the date of next year’s early May bank holiday is to move from Monday, 4 May to Friday, 8 May to mark the 75th anniversary of VE Day. This is only

Gifts with strings attached
18/06/2019 - More...
The majority of gifts made during a person's life are not subject to tax at the time of the gift. These lifetime transfers are known as 'potentially exempt transfers'

The tax consequences of social events
18/06/2019 - More...
The cost of a staff party or other annual entertainment is generally allowed as a deduction for tax purposes. If you meet the various criteria outlined below there is no

Selling the family heirlooms
18/06/2019 - More...
There are special rules concerning the payment of Capital Gains Tax (CGT) on the sale of personal possessions also known as 'chattels'. Personal possessions are generally

Newsletter

With our newsletter, you automatically receive our latest news per e-mail and get access to the archive including advanced search options!

» Sign up for the Newsletter
» Login

Copyright © 2019 - David Tilsley Limited
Cookie Policy |  Privacy Notice
Home     About us   Contact us