3.24
It will often be the case in the construction industry that workers will be moved from site to site on a regular basis by their employer. In these circumstances, where the employee’s attendance at the site is not expected to last longer than 24 months it will be considered a temporary workplace and tax relief will be available for the cost of travel and subsistence incurred in travelling to that site.
It is important to remember when applying the 24 month rule that the test is whether the employee has spent or is likely to spend more than 40% of their working time at a workplace for a period which lasts or is likely to last more than 24 months.
This means that where an employee is initially expected to work at a site for a period of less than 24 months but at a later date their employer extends the period to longer than 24 months, it will be a temporary workplace up until the date that the period is extended, after which it will be a permanent workplace.
Similarly, where an employee is needed to work at a particular site on a construction project which is initially expected to last 18 months that site will be a temporary workplace.
If, for example due to delays, that project is later extended so that it‘s expected to last for 30 months and the employee is expected to carry on working at the site for the duration of the project, that site will become a permanent workplace from the date that project’s expected duration changed.