Late Night Taxis – Relief to Stay

As part of the same review which has abolished the relief on Luncheon Vouchers, Government has recommended that the exemption for the use of late night taxis be maintained.  This is the relief which allows employers to pay for a taxi for employees without a consideration for tax and NICs, in the following circumstances:

• the employee is required to work later than usual, until at least 9pm
• this is irregular
• a taxi is provided because public transport has either ceased or it is unreasonable to expect the employee to use it
• the number of journeys is no more than 60 times in a year

Further Information

• HMRC – Booklet 480 (see pages 8 and 9)