A few times a year an employee on the maintenance team gets called out at night to an emergency. She doesn't drive and there is no public transport at that time so she has to get a taxi. Is this a taxable benefit?
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I take it she pays? Call out is to a site that is not a permanent workplace? Travel for necessary attendance.
I think your only hope would have been ITEPA 2003 s248 or Pook v Owen, but I don't think either of those will help in the circumstances described.
The journey back home, subject to conditions, could be tax free (ie. not a BIK), see...
https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim21831
"She doesn't drive and there is no public transport at that time so she has to get a taxi."
The implication here is that there'd be no question of any tax break for use of own car or public transport.
So why is a taxi different ?
She should think herself lucky that she only has the tax to worry about instead of the full cost of the journey. Many employers wouldn't reimburse home-to-work travel costs.