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Chapter EIM16100

Document Cited in Related
Vincent
Published date22 May 2014
Record NumberEIM16100
CourtHM Revenue & Customs
Sections 266, 267, 268 and 269 ITEPA 2003

There are several exemptions from the scope of the non-cash voucher and credit-token legislation. It does not apply to:

  • the fuel supplied for a car provided by reason of the employment for an employee (for 2015/16 and earlier, only for an employee who is not in lower-paid employment or for a director), see EIM25550 onwards
  • other goods or services obtained in connection with a provided car on which a benefit charge arises, see EIM23020
  • the provision of a car, motorcycle or bicycle parking space at or near an employee’s place of work, see EIM21685
  • the provision of entertainment by a third party, see EIM21835
  • travelling and subsistence during public transport strikes, see EIM10100
  • provision of transport or reimbursement of travel expenses when working late or as a result of the failure of car-sharing arrangements between home and work, see EIM21831
  • provision of transport or reimbursement of travel expenses for a disabled employee between home and work, see EIM10080
  • a car that is made available without any transfer of property in...

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