HC Deb 02 December 2003 vol 415 c39W
Mr. Hammond:

To ask the Chancellor of the Exchequer whether employees of Transport for London are liable to pay (a) income tax and (b) national insurance contributions on the market value of free travel passes issued to their nominees under the scheme operated by TfL. [141253]

Dawn Primarolo:

Employees who receive free or cheap travel vouchers from their employer, for themselves or members of their families, will generally be taxable on the benefit by reference to the cost to the employer. There will also be a liability to class 1 (employer and employee) national insurance contributions.

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