3.11
An employee attends a workplace regularly if their attendance:
- is frequent
- follows a pattern
- is for all or almost all of the period for which they hold or are likely to hold that employment
It’s reasonable to class anything done repeatedly, with some sort of consistency, that is, frequent or habitual, or follows a pattern, as ‘regular’ attendance. This means that fortnightly travel, for example, is capable of being regarded as ‘regular’. However, it’s possible that the attendance might be for a temporary purpose. The longer the interval between each visit, the higher the possibility that the purpose of the visit is a temporary one, therefore each set of circumstances will need to be considered on its own merits.
It’s possible for an employee to have 2 or more permanent workplaces. The employee will not be entitled to tax relief for the costs incurred in travelling from home to any of the permanent workplaces (see paragraph 3.43).