Expenses for carers who accompany employees on a business trip

One of our staff has been invited to speak at an overseas conference but they are disabled and can't travel without their partner, who is their carer. They have asked if they can claim for the travel costs of their partner, as well as their own. The HMRC Guidance on Work expenses for spouses accompanying employees on business trips (480: Chapter 10) says this 'might also be allowed where the employee's health is so poor that it would be unreasonable to expect them to travel alone'. So I assume this extends to people with a disability who need to be accompanied on trips by their partner (who is also their carer) and there is no tax liability? Can I also ask whether the same answer would apply if the carer was not their spouse/partner?

Hi dl538,
Yes, as long as this was in fact a registered carer.
Thank you.