EIM32283 - Travel expenses: travel for necessary attendance: safeguards against abuse: changes to a workplace: example

An employee is employed on a major bridge construction project. To begin with he works on the north shore for a period that is not expected to exceed 16 months. At the end of that period he is transferred to the south shore for a further 16 months. Crossing the river is inconvenient (which is why a new bridge is needed) and it takes him longer to travel to the south shore than it did to travel to the north shore. It also costs him more. The two sites are not far apart as the crow flies and could be described as a single construction site. However the move from one part of the site to another has had a substantial effect on his journey to work.

The two sites are separate workplaces and are not treated as the same workplace, see EIM32280. His attendance is for a limited duration and the sites are not prevented from being temporary workplaces by the further rule in EIM32080 because he does not expect to be at either for more than 24 months. So a deduction is due for the full cost of travel between his home and each site.