EIM32005 - Travel expenses: travel for necessary attendance: introduction
Sections 338 and 339 ITEPA 2003
Since 6 April 1998 employees have been able to obtain tax relief
for travel for necessary attendance at certain workplaces in
addition to the existing relief for travel in the performance of
the duties of the employment (see
EIM32350 onwards). This additional tax
relief can be found in Sections 338 and 339 ITEPA 2003 and it is
described in this Chapter.
Equivalent rules also apply for National Insurance
contributions, see NIM06250.
Section 338 applies to expenses that are attributable to the
employee’s necessary attendance at a workplace in the
performance of the duties of the employment, but excluding expenses
of ordinary commuting or private travel. These phrases are then
subject to a series of statutory definitions of which the most
important are:
- ordinary commuting, see EIM32055
- private travel, see EIM32180
- permanent workplace, see EIM32065
- temporary workplace, see EIM32075.
The purpose of this legislation is to permit tax relief for the costs of travel between an employee’s home and a place that they must attend for work purposes, but excluding costs that are for ordinary commuting and private travel. Further changes have since been made that affect the amount of relief to which employees who use their own vehicle or bicycle for business travel are entitled. The changes are summarised at EIM31625.
