An employee lives near Ludlow. Each day she used to drive 25 miles north to her workplace in Shrewsbury. Her job is moved and she now drives 25 miles south each day to her new workplace in Hereford.
Her mode of transport is the same, the time taken is the same
and the cost of her journey is the same. However, this is an
accidental consequence of where she lives. If she lived elsewhere
the change in workplace might have had a substantial effect on the
cost of her travel. The location of her new workplace is
significantly different from the location of her old and her
commuting journey is also significantly different. The new location
is a new and different workplace, see
EIM32285.
