SE32368 - Travel expenses: up to and including 1997/98 - travelling appointments - deductible expenses - responsibility for an area

Where an employee has a travelling appointment the cost of travel between home and the place where work is done was usually deductible under the old travel rules and is usually deductible under the new travel rules, see SE32366.

There was an exception to this practice under the old travel rules where the employee's duties cover a particular area (for example, a county) but he or she chooses to live a significant distance outside that area.

In these circumstances the cost of travel between home and the boundary of the area was not deductible unless the employee could demonstrate that his or her home is a place of work, see SE32760.

A similar practice applies for the new travel rules, see SE32190.