Skip to main content

Service changes and updates IR offices, myIR and phone lines (SPK2IR) are unavailable until the morning of Thursday 28 October for planned system maintenance. Find out more

Resurgence Support Payment (RSP) You will not be able to apply for the RSP in myIR until the morning of Thursday 28 October. Businesses affected by the alert level increase that started on 17 August can apply in myIR from 28 October. Applications for a 4th payment round are planned to open on 29 October. Find out more

Resurgence Support Payment (RSP) The government has announced an increase to the amount and frequency of the RSP from 12 November. Find out more

You can pay a cash allowance to an employee for travel between home and work. This is tax free if it reimburses their additional transport costs and they:

  • are working outside their normal hours of work, such as overtime, shift or weekend work
  • need to carry work related tools or equipment, for example, they might usually take the bus but on a particular day they need to carry a large toolbox
  • are travelling to fulfil a statutory obligation
  • have a temporary change in workplace
  • have some other condition of their job 
  • cannot access adequate public transport.

The tax free amount is the actual cost of travelling between home and work, less the employee's usual travel costs. This applies to all circumstances except the lack of adequate public transport. 

Last updated: 21 Sep 2020
Jump back to the top of the page