Tax on taxi fares for care workers

Is the payment of taxi fares for care staff taxable?

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We are a company that provides domicilary and supported living care directly to our clients in their private residence. Some of our staff are required to pick up a shift at short notice, and if they don't drive, we will cover the cost of a taxi between the client's home and the employee's home. Otherwise, the staff member won't reach the client in time for the shift when using public transport and then the client doesn't have the care they require. Not having worked in the care sector for long myself, I'm a little confused as to whether this could be classed as a 'tempory work place' and therefore the taxi fares aren't a taxable benefit. Whilst we try to keep our staff working at the same sites for continuity for our clients, they are required to work where ever they are rota'd and don't have a usual main workplace. I'm unable to determine the time the trips were taken and so I can't easily apply the "late night taxi exemption". Does anyone have any advice or guidance as to whether these taxi fares are deemed a taxable benefit? Thanks.