Income Tax (Earnings and Pensions) Act 2003 section 249

Interpretation of this Chapter

Section 249 provides the key definitions used throughout the chapter dealing with exemptions for transport, travel and subsistence.

• The terms "car" and "van" follow the same meanings as for taxable benefits purposes, except that adaptations for disabled employees are disregarded when applying the transport for disabled employees exemptions.
• "Ordinary commuting" means regular travel between home and a permanent workplace, as defined elsewhere in the Act.
• A "qualifying journey" is the whole or part of a journey between an employee's home and workplace, or between two workplaces, made in connection with performing their job duties.
• The terms "workplace" and "permanent workplace" take their meanings from the employee expenses provisions of the Act.