| Benefits Code I and Exemptions and Exclusions |
29 |
| representatives meeting sales targets would not be exempt. It will be possible to apportion such expenditure in appropriate cases. |
The rules allow suitable travel and subsistence costs109 and the costs of supplying suitable materials for the training.110 There is even a specific exemption for things made by the trainee during training; the Revenue’s example is a cake made on a catering course. |
The tax exemption only applies if the employer makes those contributions available to all employees on similar terms.111 Regulations are to be made so that different categories of Crown servants can be treated separately for these purposes; large companies are left to their own devices. |
The new formulation in ITEPA applies whether the training is funded by the employer or by a third party, so making the former separate rule in TA 1988, section 200J redundant. |
15A.6.4 Other Exemptions |
Part 4 chapter 2: Mileage Payments and Passenger Payments. |
Mileage Payments (sections 229–232)—no liability for approved mileage payments. |
Passenger Payments (sections 233–234) applies to exclude the charge arising under the rules for Cars section 120 or vans section 154. |
Chapter 3: Other Transport, Travel and Subsistence 237. |
Parking section 237. |
Modest use of heavy goods vehicle section 238. |
Discharging liability of employee—no tax liability apart from fuel charge (section 149)—where charge arises under cars or van rules or would do but for section 239. |
Incidental overnight expenses and benefits sections 240 and 241. |
Works transport services section 242. |
Support for public bus services section 243. |
Cycles and cyclist’s safety equipment section 244. |
Travelling and subsistence during public transport strikes section 245. |
Transport between work and home for disabled employees: general sections 246 and 247. |