EIM16100 - Vouchers and credit-tokens: exclusions from the scope of the non-cash voucher and credit token legislation

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 to 2016 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 it to a disabled employee for use between home and work, see EIM23660
incidental overnight expenses, see EIM02710
any initial or annual subscription incurred by the person providing a credit card and any interest charged by the credit card company. (This removes the need for apportionment of these comparatively small sums where the credit card is used by the employee to meet both business and private expenditure.)
the provision of a voucher to enable an employee to obtain or use a mobile phone if there is no benefit on the direct provision of the mobile phone, see EIM21780

Note that the voucher and credit card legislation does apply: