An employee is employed as a plumber. She has no permanent workplace and can work on more than 100 sites in any one year. She receives instructions over the telephone about where to work. She calls into her employer's premises most Wednesdays to collect piping and replacement tools. A deduction is due for the full cost of travel between her home and each site.
None of the sites meets the definition of a permanent workplace,
EIM32065. Even when she visits a site
regularly it is for a limited duration or for a temporary purpose,
EIM32075. Her employer's premises are
not deemed to be a permanent workplace just because she may be
allocated tasks while there. That is not the purpose of her visits,