As a commuter, you can only deduct extra expenses for board (food and drink) and lodging (cost for housing) when the commuter residence does not have cooking facilities, and for up to 24 months from the time you were first granted a deduction for these expenses.
The new rule took effect in 2020. The time limit of 24 months was calculated first from 1 January 2018. As a result, the right of deduction expires after 1 January 2020.
If you move to a new municipality for both your workplace and your commuter residence, the deduction can be claimed for a new 24-month period.