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The taxpayer claimed relief (ITEPA 2003, s 337) for travelling expenses to different sites from his home. He was separately employed by Weir to work various power stations. It seemed the employer treated these as temporary workplaces and paid the taxpayer lodging and mileage allowances without deduction of tax.
HMRC refused the taxpayer’s claim. He appealed.
The First-tier Tribunal said the evidence pointed to the workplaces being permanent ones. Each contract of employment required the taxpayer to work at a particular power station. He had to attend each site on a regular basis to perform his employment duties. As such, his travel to and from each site was ordinary commuting within s 338 and no relief was available.
The taxpayer’s appeal was dismissed.
