EIM32055 - Travel expenses: travel for necessary attendance: definitions: ordinary commuting
Section 338(3) ITEPA 2003
No deduction is due under Section 338 ITEPA 2003 for the cost of
ordinary commuting. For most employees, ordinary commuting is the
journey they make most days between their home and their permanent
workplace. However, for some employees the position is more
complicated. The term "ordinary commuting" is defined by Section
338(3) ITEPA 2003 to mean travel between a permanent workplace and
home, or any other place that is
not a workplace. Ordinary commuting includes
travel that is substantially ordinary commuting, see
EIM32300. The case of Kirkwood v Evans
(74TC481) confirms that travel between home and a permanent
workplace is ordinary commuting even where home is also a
workplace.
A workplace is defined by Section 339(1) ITEPA 2003 to mean
a place at which the employee's attendance is necessary in the
performance of the duties of the employment.
In practical terms this means that there is no deduction for
the cost of travel between an employee's permanent workplace
and:
- an employee's home (but if the employee is required to work at home, see EIM32170), or
- any other place the employee visits for reasons that are not related to the employment, or
- any place at which the employee performs the duties of another employment.
Any journey between an employee's permanent workplace and home
(except where
EIM32170 applies), or any other place at
which the employee's attendance is not necessary for the duties of
that employment, is ordinary commuting for which no deduction is
due.
Any workplace that is a temporary workplace is not a
permanent workplace. Travel to a temporary workplace is not
ordinary commuting and so the cost is deductible, see
EIM32065. Where employees use their own
vehicle or bicycle for business travel a deduction is given at
statutory mileage rates and not for actual costs, see EIM31626.
This is illustrated by example
EIM32056.
Various measures have been introduced to encourage
environmentally friendly transport between home and work. The
measures include exemptions from tax for
