Taxable Benefit

Taxable Benefit

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If a company minibus is used primarily to ship 5 or 6 employees to work and back home each day, does this constitute a taxable benefit to be shared between these members of staff?  The remaining usage is for business and the minibus is held at employees home overnight.

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By DMGbus
07th May 2015 22:33

Conditions for commuting tax exemption [480 page 20]

The benefit to employees of travel between home and work in a works bus provided that:
• the bus or minibus has a seating capacity of nine or more, and

• the service is available to all employees, and

• the main qualifying use of the service is travel by employees between home and their workplace or between workplaces, and

• substantially, the whole use of the service is by employees (and
their children).

Alternatively do some costings to see if subsidising a commercially provided public bus service produces some cost savings:

The benefit to employees of an employer subsidising a public transport bus service (or other public transport road service) used by employees for travelling wholly or partly between home and work or between workplaces provided that:
• the service is available to all employees, and

• is used for qualifying journeys (as defined for works buses).

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