Travel and subsistence
Business travel is when your employee travels from one place of work to another place of work as part of their duties. This includes:
- travel between Ireland and other countries
- travel to a place that is not their normal place of work.
For business travel, the distance in kilometres is calculated by the lower of either:
- the distance between your employee's home and the temporary place of work
- the distance between your employee's normal place of work and the temporary place of work.
Travel to and from work is your employee's own private travel. It is not a business journey.
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