Could you explain this bit to an outsider please?
if the employer provides services to staff that does not increase its costs, it’s not a benefit in kind. For example if a private school does not charge fees for the children of its employees attending the school. It is not considered a benefit in kind, because the school has not employed more teachers or provided more accommodation to do so.
if the railway incurs no additional costs then to offer staff free travel is “de minimus” as the visits of administration the scheme is minimal and no different than the. It’s of managing payroll. No additional trains are provided.
This principle was established in law in the early 1990s, and in its final years BR staff did not get a benefit in kind tax bill for the provision of free and private travel.
At privatisation there was a separation between the employers . It was agreed that TOCs would be compensated for providing staff travel. So the employer (of say a track maintenance unit) had to pay for its safeguarded staff to keep their travel. That charge generated a benefit in kind.
For TOCs they do not charge each other for carrying each others staff. It’s a reciprocal arrangement. Same as the current arrangement between Rail Staff Travel and TfL for staff to use each network.
This thread fits in with the general delusion that GBR means better and harmonised T&Cs with only winners and definitely no losers.
there will be losers. Particularly for non safeguarded staff getting benefits from their TOC employer.
For non dafeguarded TOC Staff , the principle that travel is not contractual was established at franchise change. Staff TUPEd say from say a National Exprees group to a First Group TOC would lose travel privileges on other National Ecpress group TOCs (but of course gain travel on other First Group TOCs). They would therefore not retain the same benefits. Whereas the safeguarded group of employees would retain their contractual safeguarded rights to get staff travel on all TOCs. Different from Pensions that were contractual.