EIM32151 - Travel expenses: travel for necessary attendance: attendance for a temporary purpose: example

An employee is a safety officer. They regularly visit a particular factory every week to carry out a safety check. Their responsibility for that factory has been a duty of their employment for a period already spanning 20 years (so it is not of limited duration). However, the tasks they perform on each visit are self-contained and the purpose of each visit, considered alone, is temporary. So a deduction is due for the full cost of his travel.

They visit the factory regularly for the performance of their duties. So it will be a permanent workplace if it is not a temporary workplace, see EIM32065. Their attendance is not of limited duration (see EIM32080) but each visit is for a temporary purpose, see EIM32150. So the factory is a temporary workplace.