Kevin Read looks at the rules on travel to temporary workplaces by employees.
The tax rules (ITEPA 2003, s 338) deny a deduction from earnings for travel expenses incurred in ‘ordinary commuting’, which is travel between:
a) the employee’s home and a permanent workplace; or
b) a place that is not a workplace and a permanent workplace.
So, what is a ‘permanent workplace’? It is defined (in ITEPA 2003, s 339) as a place the employee regularly attends in the performance of the duties of the employment, and which is not a temporary workplace.
A ‘temporary workplace’ is a place the employee attends to perform a task of limited duration or for some other temporary purpose.
A workplace is not regarded as temporary if the employee’s attendance is during a