Private travel
3.8
No tax relief is available for journeys which are private travel. Private travel is a journey between:
- an employee’s home and any other place they do not have to be for work purposes
- any 2 places an employee does not have to be for work purposes
Example
Guy is an administrator. He has a permanent workplace in Derby. At certain times of the year he has work to do over the weekend. Generally, he takes it with him to his holiday cottage in Cornwall where he goes with his family most weekends.
Working in Cornwall does not make his holiday cottage a temporary workplace. His journey there is private travel and he is not entitled to tax relief for any cost.
3.9
No tax relief is available for travel that is made for private rather than for work purposes, even if that travel is to or from a workplace which, in other circumstances, would be a temporary workplace.
Example
As part of her duties as a supervisor for a chain of supermarkets, Hannah has to visit different outlets. She gets tax relief for her travel. However, in addition Hannah is usually invited to the Christmas parties held at these outlets. She cannot get tax relief for this travel because it’s not for work purposes.