# Income Tax (Earnings and Pensions) Act 2003, Section 371: Travel costs and expenses where duties performed abroad: visiting spouse’s , civil partner's or child’s travel

Extent: E+W+S+N.I.

(1) A deduction is allowed from earnings which are relevant taxable earnings if—
(a) the earnings include an amount in respect of—
(i) the provision of travel facilities for a journey made by the employee’s spouse , civil partner or child, or
(ii) the reimbursement of expenses incurred by the employee on such a journey, and
(b) conditions A to C are met.
(2) The deduction is equal to the included amount.
(3) Condition A is that the employee is absent from the United Kingdom for a continuous period of at least 60 days for the purpose of performing the duties of one or more employments.
(4) Condition B is that the journey is between a place in the United Kingdom and a place outside the United Kingdom where such duties are performed.
(5) Condition C is that the employee’s spouse , civil partner or child is—
(a) accompanying the employee at the beginning of the period of absence,
(b) visiting the employee during that period, or
(c) returning to a place in the United Kingdom after so accompanying or visiting the employee.
(6) A deduction is not allowed under this section for more than two outward and two return journeys by the same person in a tax year.
(7) In this section “child” includes a stepchild and an illegitimate child, but not a person who is 18 or over at the beginning of the outward journey.
(8) In this section “relevant taxable earnings” has the meaning given by section 370(6).

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/371 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-371
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.