Travel expenses: travel for necessary attendance: private travel
Section 338(4) and (5) ITEPA 2003
No deduction is due for journeys that are private travel. Private travel is defined by Section 338(5) ITEPA 2003 as travel between:
- the employee’s home and a place that is not a workplace, or
- two places neither of which is a workplace.
No deduction is due for travel that is made for private rather than work purposes, even if that travel is to or from a workplace that, in other circumstances, would be a temporary workplace. A place is only a workplace for those visits that the employee has to make.This is illustrated by example EIM32182.
Private travel includes travel that is substantially private travel, see EIM32320.