# The Social Security (Contributions) Regulations 2001, Paragraph 8: Expenses and other payments not charged to income tax under miscellaneous exemptions

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

A payment which is not charged to tax under any of the following provisions of ITEPA 2003—
(a) section 245 (travelling and subsistence during public transport strikes);
(b) section 246 (transport between work and home for disabled employees: general);
(c) section 248 (transport home: late night working and failure of car-sharing arrangements);
(d) section 290A (accommodation outgoings of ministers of religion);
(e) section 290B (allowances paid to ministers of religion in respect of accommodation outgoings);
(f) section 321 (suggestion awards).

---
Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/X/paragraph/8 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-X/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.