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Income Tax (Earnings and Pensions) Act 2003

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Income Tax (Earnings and Pensions) Act 2003, Section 338 is up to date with all changes known to be in force on or before 04 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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338Travel for necessary attendanceU.K.
This adran has no associated Nodiadau Esboniadol

(1)A deduction from earnings is allowed for travel expenses if—

(a)the employee is obliged to incur and pay them as holder of the employment, and

(b)the expenses are attributable to the employee’s necessary attendance at any place in the performance of the duties of the employment.

(2)Subsection (1) does not apply to the expenses of ordinary commuting or travel between any two places that is for practical purposes substantially ordinary commuting.

(3)In this section “ordinary commuting” means travel between—

(a)the employee’s home and a permanent workplace, or

(b)a place that is not a workplace and a permanent workplace.

(4)Subsection (1) does not apply to the expenses of private travel or travel between any two places that is for practical purposes substantially private travel.

(5)In subsection (4) “private travel” means travel between—

(a)the employee’s home and a place that is not a workplace, or

(b)two places neither of which is a workplace.

(6)This section needs to be read with section 359 (disallowance of travel expenses: mileage allowances and reliefs).

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