What is the difference between work-related travel and business travel?

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You can claim a deduction for work-related travel, not in the income statement or the Business Tax Return, but in the tax return item 3.2.8/ item 3.2.9 Deduction for travel between home and work and work/home visits.

The following are considered to be work-related travel:

  •     travel between your residence/home and your permanent place of work
  •     travel between permanent places of work.

However, the following journeys are considered to be business travel:

  •     travel between your residence/home and a temporary place of work
  •     travel between a permanent place of work and a temporary place of work 
  •     travel between temporary places of work.

Exceptions:
Even if a journey is generally considered to constitute work-related travel, you should still consider it business travel if it fulfils at least one of the following exceptions:

  • You are travelling because you have to live away from home because of your enterprise (does not apply to home visits)
  • You are travelling to a place where you work for a maximum of 10 days during the income year
  • You are travelling between your home and your permanent place of work in order to embark on an onward journey classified as business travel (only applies if you stay at the place of work for a short time and do not carry out any ordinary work whilst being there – the same applies to the return journey)
  • You are travelling and your business often requires you to carry equipment with you in the car
  • You are travelling from the place where you are living to your permanent place of work when you are summoned to perform essential work outside normal working hours
  • You are travelling between your permanent place of work and a meeting place from where your client will arrange onward travel to an offshore installation, vessel or another country

If you travel a longer distance between your home and your place of work because you have to collect some post or do something else for the business, you should count the shortest way from your home to your place of work as work-related travel, while the journey between your home and your place of work should be considered to be business travel.

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