"Alan J. Flavell" wrote in message
. gla.ac.uk...
On Sat, 23 Apr 2005, Peter Masson wrote:

It is in this context that H Connect may well offer concessionary
fares for airport employees, while charging casual passengers, and
airline passengers, fares which will not abstract revenue from H Ex.

On the other hand if employees enjoy concessionary fares relative to
the general public, I suspect that the Revenue would consider it as
a taxable benefit. (IANAL).

No, because as has already been pointed out it is the employers
own trains they are riding on. It used to be the case that this
would be taxed at the commercial fare (you might recall that
LT workers had to pay a tax charge on their concessionary fare
cards) but someone challenged this in court and won. So now
the tax charge is based upon the marginal cost of allowing staff
to use your product, which in the case of an unrestricted
access transport service is nil.

tim