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, or
- cannot access adequate public transport.