Chapter EIM16060

Published date22 May 2014
Record NumberEIM16060
CourtHM Revenue & Customs
Section 84(3) ITEPA 2003

For a description of the points to consider in a case involving a voucher or a credit-token see EIM16030.

A transport voucher does not have to be capable of exchange for goods or services. It is different from other non-cash vouchers in this respect. It is defined as any kind of ticket, pass, document or token intended to enable a person to obtain passenger transport services.

A separate definition for a transport voucher was required mainly to ensure that all season tickets provided for employees are within the scope of the special rules.

A transport voucher is concerned with travel alone. Where, for example, a voucher enables an employee to obtain a...

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