The legislation provides tax relief in respect of travel which is necessary in order for work to take place and which is not ‘ordinary commuting’. Broadly, ordinary commuting means travel between a permanent workplace and home. Travel to and from a temporary workplace should normally be eligible for relief.
If you do not have any one single place of work, but instead your duties involve making visits to places throughout a particular area then broadly all travel within the particular area will be eligible for relief, but travel to and from that area will be ordinary commuting and thus ineligible.
The rules on ordinary commuting are aimed at preventing tax relief where the journey is broadly the same as the employee’s ordinary commuting journey.
The triangular travel means that you deduct your normal home to work mileage/costs from expenses claims where the journey involves a triangular or circular route.
Provided that you are not doing “ordinary commuting” the tax free mileage allowance that you can receive is as follows:
| First 10,000 business miles in the tax year | Each business mile over 10,000 in the tax year | |
| Cars and vans | 45p | 25p |
| Motor cycles | 24p | 24p |
| Bicycles | 20p | 20p |
You get an additional 5p per passenger per business mile for carrying fellow employees in a car or van on journeys which are also work journeys for them.
