Submitted on Friday 15th January 2016
Published on Thursday 21st January 2016
Current status: Closed
Closed: Thursday 21st July 2016
Signatures: 3,937
Exempt 'all' site based workers from any Travel and Subsistence Restriction
On 6 April 2016 it is proposed that site based workers that are subject to the right of Supervision, Director or Control will be denied the relief they are currently entitled to this will affect 1.6m workers and their families.
Section 338 ITEPA 2003 allows a worker that works at a succession of sites for the same employer to claim a deduction for travel to and from a temporary workplace subject to certain test being satisfied.
The draft Finance Act 2016 introduces an additional test, for workers, that is designed to prevent abuse of the rules, but would also affect many site based workers and would mean that a direct employee may have a deduction for T&S, but a temporary worker doing the same job may not.
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18.222.113.135 Thu, 21 Nov 2024 14:25:11 +0000
