This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our privacy notice.

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

This is one of our 1989 Premium articles

To see this article in full and unlock access to our complete library of 1989 articles click 'subscribe & unlock' below:

Subscriptions include a 14 day free trial
+ money back satisfaction guarantee

Begin your tax saving journey today

Each month our tax experts reveal FREE tax strategies to help minimise your taxes.

To get Tax Insider tips and updates delivered to your inbox every month simply enter your name and email address below:

Thank you for signing up to hear from us!