SE32375 - Travel expenses: up to and including 1997/98 - no normal place of work

There are employees who

• work at a succession of places and
• have no permanent normal place of work and
• do not have home as a place of work and
• do not hold a travelling appointment.

Such employees are commonly referred to as "site-based".

In these cases, the cost of travel between home and any of the places at which the employee works (including associated accommodation and subsistence costs) was not deductible under the Schedule E expenses rule in Section 198(1) ICTA 1988 for 1997/98 and earlier years.

The new travel rules that apply to 1998/99 and later years permit a deduction in these circumstances for the cost of travel between home and any temporary workplace, see SE32075. Do not apply the new travel rules to 1997/98 or earlier years.