What is the Temporary Workplace Rule – the 24 month expense rule?
A temporary place of work is defined as a location where the employee carries out a task of limited duration. This is generally regarded as a period of no more than 24 months. Therefore if an employee is sent to work in a location for a period exceeding 24 months it is not a temporary place of work and travel expenses cannot be claimed. As soon as you are aware you will be at a location for more than 24 months that location is no longer a temporary workplace.
