Items not treated as pay

Travel pass scheme

An employer may choose to provide employees with access to the travel pass scheme. This will not be treated as taxable pay where the employer either:

  • pays for the pass on behalf of the employee
  • enters into a salary sacrifice arrangement with the employee.

Please see Travel passes or air miles for further information on this type of benefit.

Next: Cycle to Work Scheme

Published: 19 June 2026 Print this page

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