Expenses and benefits: travel and subsistence
What's exempt
You’ll be exempt from reporting or paying anything if the cost is for:
- a works bus service
- an employee with a disability (but only in certain circumstances)
- a taxi home after occasional and irregular late-night working
- a taxi home if a car-sharing system is temporarily unavailable
- bicycles or cycle safety equipment
- travelling to work because public transport has been disrupted by industrial action
Salary sacrifice arrangements
You do have to report the value of travel and subsistence benefits if you provide them as part of a salary sacrifice arrangement.