When your employer is responsible for providing transport

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If your employer is responsible for providing all or part of your transport between your home and your permanent place of work and you are not taxed on the benefit of this, you cannot claim a deduction for this travel. This applies in all cases where your employer provides the transport, regardless of whether the taxpayer travels free of charge or with a discount.

This will for example apply to employees of bus companies who travel free of charge on their employer's scheduled bus service to and from work, or if an employer hires a bus to take employees to and from their permanent workplace. In cases where a number of transport companies reach agreement to provide transport for each other's employees, this is also counted as if the employer was paying the cost of transport. This will for example apply to employees of airlines who travel on an aircraft that belongs to another airline.

If you combine your own personal transport and transport provided by your employer, the total travel distance cannot be any longer than if you had not made use of the transport provided by your employer. If you are taxed for the benefit of the transport that is provided by your employer, you can still only claim a deduction for the shortest travel distance between your home and your permanent workplace.

If you pay a contribution towards the transport which your employer has provided, you will receive a deduction for the amount you have paid, subject to a maximum of NOK 1.50 per km.

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