EIM31818 - Travel expenses: general: accommodation and subsistence: subsistence costs that are not attributable to the travel: example

For several weeks an employee performs duties of his employment at a temporary workplace close to his home. He chooses to stay in a hotel as he is having some decorating done at his home. The stay in the hotel is not attributable to his travel to and from the temporary workplace and so he is not entitled to a deduction for the costs.