Expenses and benefits: public transport
What's exempt
You don바카라 사이트™t have to report anything to HM Revenue and Customs (HMRC) if you바카라 사이트™re contributing to subsidised or free public bus transport. You don바카라 사이트™t have to pay any tax or National Insurance on these costs.
An example would be when you help finance a bus route that gives your employees free or reduced-rate transport between their homes and work or between workplaces.
Salary sacrifice arrangements
You do have to report your employees바카라 사이트™ public transport costs if they are a part of a salary sacrifice arrangement.