At the ST discussion rumbles on and on, it might be helpful to identify that there are three quite different threads to this topic. When replying, why not make clear which one you are on about?
1. Is the removal of ST deemed to be illegal punishment of strikers.
I have no comment here. The courts will decide, albeit probably too late to have any meaningful impact on the outcome of the dispute.
2. Is ST contractual?
Nice if it was proved to be. But as a group of retirees have already found to their cost, I would not fancy the chances on this one as being any higher than about 10%. Also every login to staff ESS system for the past two years has made us sign agreement to the terms & condition that it is not a contractual right.
3. If it were to be proved contractual, would it be taxed as a benefit in kind?
This is very similar to the issue as it pertains to Frequent Flyer miles where our business customers can earn free trips using miles that were effectively given as a benefit in kind by their employer who paid for the ticket.
Thinking about this gives HMRC two problems:
1. It would politically unpopular, as the same logic applies to ST and BA miles. As all the 'top people' have shedloads of BA miles they would have to think twice about voting for this one!
More to the point, there is a strong argument that an ST ticket has no market value. There is no equivalent in the commercial market of a fare where you can be turfed off the plane even after boarding just because another higher fare paying passenger has showed up at the last minute. It is not even technically a 'standby fare', because even in the days when we did have commercial standby, once accepted for the flight you were not removed.
Like it or not, and apart from certain Captains' wives, there is no such thing as a 'firm' ticket...and we all know it. So don't lose sleep about being taxed 'hundreds of pounds' on a seat to Sydney. It just won't happen.
