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A temporary workplace (TW) is one, which an employee attends to perform a task of ‘limited duration’ or for a ‘temporary purpose’, but a workplace cannot be temporary where attendance in the course of continuous work is expected to exceed 24 months.
- Where an employee has a series of temporary workplaces and no permanent workplace, e.g. a site based employee, tax relief will be available for all journeys undertaken if attendance at the temporary workplace is in the performance of their duties.
- Therefore the ‘TW’ criteria can be satisfied, where attendance is 100% of the time, providing you do not actually exceed (or there is no real expectation to exceed) the 24-month period.
- The 40% rule will not preclude a workplace being a ‘TW’, where the time spent is more than 40% but the expectation to work at that contract site is 24 months or less.
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