EIM32087 - Travel expenses: travel for necessary attendance: definitions: temporary workplace: example

An employee is employed as a food scientist by a manufacturer of ice cream cones. She lives in Porthmadog and works in Dolgellau. Her employer opens a new plant in Llandrindod Wells. She is sent to work there 4 days a week and expects to be there for 30 months. No deduction is due for the cost of travel between her home and Llandrindod Wells, or for travel between her home and Dolgellau.

Dolgellau remains her permanent workplace. She attends it regularly to perform the duties of her employment and that attendance is not to perform a task of limited duration or for a temporary purpose, see EIM32065.

Llandrindod Wells is capable of being a temporary workplace because her attendance is for a limited duration, see EIM32075. However, it is excluded from being a temporary workplace by the further rule explained in EIM32080. Her attendance is in the course of a period of continuous work (she works there for 40% or more of her working time) and it is known from the outset that it will exceed 24 months. So the workplace is treated as a permanent workplace.