EIM32075 - Travel expenses: travel for necessary attendance: definitions: temporary workplace

Section 339(3) ITEPA 2003

A workplace is a temporary workplace if an employee goes there only to perform a task of limited duration or for a temporary purpose. So even where an employee attends a workplace regularly, it will be a temporary workplace and so not a permanent workplace, if the employee attends for the purpose of performing a task of limited duration or other temporary purpose.

In Kirkwood v Evans (74TC481) the statutory definition was explained in the following terms.

"Having regard to the provisions of [Section 339(3)] the definition of a temporary workplace is intended to encompass places of work which require the employee's attendance for a limited or temporary purpose within a course of employment (whether of limited duration or otherwise)."

Limited duration is explained at EIM32080.

Temporary purpose is explained at EIM32150.

If a workplace is capable of being a temporary workplace by reference to this rule, you must consider the following additional rules:

• the 24 month rule, see EIM32080 
• the fixed term appointment rule, see EIM32125 
• the depots and bases rule, see EIM32160 
• the area rule, see EIM32190(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

These rules can only apply if the workplace is capable of being a temporary workplace by reference to S339(3).