Car Expenses - which trips are claimable as work trips (D1)

Which trips are claimable as work trips?

In limited circumstances, you can claim the cost of trips between home and work, where:

■ your home was a base of employment (that is, you were required to start your work at home and travel to a workplace to continue your work for the same employer)

■ you had shifting places of employment (that is, you regularly worked at more than one site each day before returning home)

■ you carry bulky tools or equipment for work and all of the following apply:
– the tools or equipment are essential to perform your employment duties and you don’t carry them merely as a matter of choice
– the tools or equipment are bulky – meaning that because of their size and weight they are awkward to transport and can only be transported conveniently by the use of a  motor vehicle
– there is no secure storage for such items at the workplace

Employees

	Work Yes/No		Work Yes/No		Work Yes/No
Home	No	Place of employment/ business	No	Home
Home	No	Place of employment/ business	Yes	Client or Alternative Premises	Yes	Home
Home	No	Place of employment/ business	Yes	Second job	No	Home
Home	Yes	Client or alternative premises	Yes	Place of employment/ business	No	Home
Home	Yes	Client	Yes	Home
Place of employment/ business	No	Post Office	No	Home
Home	No	Place of employment/ business	No	Home	No	Place of employment/ business
Home based business	No	Place of employment	Yes	Place of Business	No	Home

 

 

Businesses

	Work Yes/No		Work Yes/No		Work Yes/No
Home	No	Place of employment/ business	No	Home
Home	No	Place of employment/ business	Yes	Client or Alternative Premises	Yes	Home
Home	Yes	Client or alternative premises	Yes	Place of employment/ business	No	Home
Home	Yes	Client	Yes	Home
Place of employment/ business	Yes	Post Office	No	Home
Home	No	Place of employment/ business	No	Home	No	Place of employment/ business
Home based business	No	Place of employment	Yes	Place of Business	No	Home