Ordinary commuting and private travel (490:Chapter 3)
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      3. Ordinary commuting and private travel (490:Chapter 3)

      When a workplace stops being a permanent workplace

      When a workplace stops being a permanent workplace

      3.47

      Sometimes a place may stop being an employee’s permanent workplace. This may happen, for example, because an employer moves to a place some distance away.

      Example

      Emily is employed full-time by a bank. She is sent to work for 6 months in a newly opened branch in another town. At the end of that period she accepts a promotion and stays at the new branch. At that point the new branch becomes Emily’s permanent workplace.

      Two years later when Emily is asked to cover for an absent colleague in her old branch for a couple of months, she is entitled to tax relief for any cost of travelling from home to the old branch because that is a temporary workplace.