Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

New queries, issue 4547

26 April 2016
Issue: 4547 / Categories: Forum & Feedback

Travel exemption; Field development; Supply challenges; Gifting holiday cottage

Travel exemption

Will a disabled person be able to claim tax exemption on travel expenses?

As a disabled person my employer told me that I should be able to claim and not pay tax on the travelling allowance that it pays through my salary. ITEPA 2003 s 246 exempts transport and expenses for disabled people. However HMRC’s Employment Income Manual at EIM10080 says:

‘There are circumstances in which an employee will not qualify for tax exemption under s 246 although that employee may be within the meaning of “disabled person” for the purposes of the Equality Act which may then apply to prevent discrimination against that person. Circumstances that do not qualify for tax exemption include for example where the employee:

  • has a potentially recurring disability that is currently in remission such that the impairment ceases to have a substantial...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon