Travel and subsistence

Emergency travel

If you repay your employee the expenses of travelling to and from their normal place of work, they must pay tax on this payment.

They must also pay tax on journeys to work in 'on call' situations.

Your employee may need to work outside their normal working hours to deal with emergencies which require their immediate attention. You may repay these travel expenses tax free. This can include the cost of taxis, or mileage expenses, using Civil Service rates.

You may repay expenses for a maximum of 60 such emergencies per year.

An emergency does not include:

  • replacing a member of staff who fails to attend work
  • assisting with an increased volume of work
  • attending a non-emergency or other routine event.

Next: Site-based employees