Section 338 — Income Tax (Earnings and Pensions) Act 2003: Travel for necessary attendance

Travel for necessary attendance 338 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).