Travel and subsistence exemptions for certain employments

Overview

You can pay travel and subsistence expenses tax free to certain employees or directors in certain scenarios.

This section gives details of the exemptions for these scenarios.

The relevant individuals are:

  • members of non-commercial bodies
  • non-executive directors (NEDs)
  • State Examinations Commission Examiners.

These individuals would not usually qualify for tax-free reimbursements of travel and subsistence without this exemption.

Next: Members of non-commercial bodies