An employee lives in Knaresborough and has a part-time employment working two days a week in Harrogate as a telephonist for an insurance company. He is asked to spend one of his two working days covering for a colleague at a branch in Ripon for a period of 32 months. No deduction is due for the cost of travelling between his home and Ripon or between his home and Harrogate.
Harrogate remains his permanent workplace. He attends it
regularly to perform the duties of his employment and that
attendance is not to perform a task of limited duration or for a
temporary purpose, see
EIM32065.
Ripon is capable of being a temporary workplace because his
attendance is for a limited duration, see
EIM32075. However, Ripon is excluded
from being a temporary workplace by the further rule explained in
EIM32080. His attendance is in the
course of a period of continuous work (he works there for 40% or
more of his working time) and it is known from the outset that the
period will exceed 24 months. So Ripon is treated as a permanent
workplace.
This example shows that the percentage of working time at a
workplace is determined by reference to the employee's actual
working time and not by reference to a notional amount of working
time appropriate to a full-time worker.
