With the likelihood of further train strikes, many employers must be wondering what they can do to help employees to continue to come to work, especially where working from home is not a viable option.

Normally, the provision of accommodation near to the employee’s regular place of work will be considered a taxable benefit. However, the cost of travel and overnight accommodation (including subsistence) can be provided to employees affected by industrial action, without incurring any Income Tax or National Insurance liabilities.

Additionally, employers can pay for the provision of taxis to help employees go to and from work where those costs are being paid for employees who are unable to get to work, owing to industrial action.

The scope of the relief is limited to costs incurred by the employer on behalf of its employees. However, it will prove invaluable and help encourage office attendance and ‘face to face’ meetings.

Where possible, it is important to carefully consider the budgeting of your staff costs and events, to make best use of the exemptions available to you. If you need any help, then please do not hesitate in contacting Nick Bustin, Director of Employment Tax, or a member of the Employment Taxes team, by emailing EmploymentTax@haysmacintyre.com.