Part 5Employment income: deductions allowed from earnings

C1Chapter 2Deductions for employee’s expenses

Annotations:
Modifications etc. (not altering text)

Travel expenses

338Travel for necessary attendance

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).