Travel expenses: travel in the performance of the duties: emergency call-out
Section 337 ITEPA 2003
No deduction is due for the cost of travel between an employee’s home and his or her permanent workplace even where the employee is on stand-by, see EIM32385. In the same way, no deduction is due for the cost of travelling on an emergency call-out between an employee’s home and his or her permanent workplace.
There is one exception. The cost of emergency call-out travel between an employee’s home and his or her permanent workplace is deductible where the employee’s home is a place of work, see EIM32760 and all of the following conditions are met:
- the employee must give advice on handling the emergency before starting the journey and
- responsibility for those aspects appropriate to the employee’s duties must be accepted from that time and
- the employee must have a continuing responsibility for the emergency while travelling to the workplace.