An employee is employed to work full-time on a construction contract that is expected to last for 6 years. Each time he gets close to having worked on the site for nearly two years his employer moves him to another workplace for a week before returning him to the long term project site. No deduction is due for the cost of travel between his home and the long term construction site.
The site is capable of being a temporary workplace because his
attendance is for a limited duration, see
EIM32075. However, the site is excluded
from being a temporary workplace by the further rule explained in
EIM32080. His duties are performed to a
significant extent (he works there for 40% or more of his working
time) and the period on site is greater than 24 months. So the site
is treated as a permanent workplace.