EIM10120 - Employment income: travelling and subsistence payments: disruption to public transport caused by strikes: example

An employee travels to work in Southampton by train and bus. Public transport is disrupted as a result of a strike. She cannot get home easily and her employer pays for her to stay in a hotel near her place of work.

The amount paid by her employer is not chargeable to tax, see EIM10100. If she had incurred the cost herself it would not have been deductible.