Leave travel facilities
No liability to employment income tax or NIC arises under any enactment in respect of the provision of travel facilities (other than a vehicle) for members of the armed forces going on leave or returning from leave. The same applies to any payment made in respect of such travel1.
Note that provision by way of a non-cash voucher is also exempt2.
Food and mess allowances
Allowances paid out of public revenue to any description of members of the armed forces of the Crown are exempt from income tax and NIC under any enactment if the Treasury certifies either:
- Ìý
•ÌýÌýÌýÌý that they are payable to the persons in question instead of food or drink normally supplied in kind to members of the armed forces, or
- Ìý
•ÌýÌýÌýÌý that they are payable in respect of the persons in
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Web page updated on 17 Mar 2025 17:07