Travel and subsistence
Normal place of work
The normal place of work is where an employee works on a day to day basis. This may not always be the employer’s base. The business may have additional bases elsewhere. In this case, the normal place of work may not be the same for all employees.
Usually, an employer will provide the facilities employees need to perform their duties at the normal place of work.
An employee's home is not usually regarded as their normal place of work. An exception to this is where there is an 'objective requirement' that their duties be carried out at home. Their duties have to be carried out at home because they cannot be carried out elsewhere. It is not an objective requirement if:
- an employee merely carries out, or chooses to carry out, their duties at home
- the duties carried out are incidental (minor or administrative).
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