EIM10120 - Employment income: travelling and subsistence payments: disruption to public transport caused by strikes: example
An employee travels to work in Southampton by train and bus. Public transport is disrupted as a result of a strike. She cannot get home easily and her employer pays for her to stay in a hotel near her place of work.
»Ê¹ÚÌåÓýapp amount paid by her employer is not chargeable to tax, see EIM10100. If she had incurred the cost herself it would not have been deductible.