Home-to-work travel (ordinary commuting) would normally be a private expense and so subject to PAYE income tax and associated deductions, where paid to an employee. Under Income Tax Act 2007, s CW18 however, there is a specific exemption, allowing an employer to reimburse 'additional transport costs', attributable to one or more of the following factors:
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•ÌýÌýÌýÌý the day or time of day when the work
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