»Ê¹ÚÌåÓýapp

If a disabled person needs help to go on holiday and an employee of a company which provides support and/or care in these circumstances accompanies the disabled person on holiday to help with everyday needs, no benefit arises to the employee in respect of the costs of travel and/or accommodation.

»Ê¹ÚÌåÓýapp employee is not on holiday but is working to support the disabled person on holiday. This person is performing the duties of employment in a caring capacity. »Ê¹ÚÌåÓýapp carer is sometimes referred to as a “travel buddyâ€�.