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Don’t stay away too long!

By Kevin Read, February 2021

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.

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

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