Are you on Pay-As-You-Earn (P.A.Y.E.) Tax?

We specialise in PAYE tax refunds for permanent employees who drive their own vehicles to and from the temporary workplaces they visit.

From 6th April 1998 the Inland Revenue introduced a new scheme which enables permanent, site-based employees on PAYE to claim tax relief on travelling to and from a temporary place of work.

A temporary place of work is defined as a workplace where an employee is expected to, or has spent less then 24 months. This means that the employee does not have an ordinary commuting journey, so they are entitled to tax relief for the cost of all journeys from home to site and, if living away from home, from lodge to site.

Site-based employees who live away from home are also entitled to claim tax relief for any subsistence expenses which are not reimbursed by the employer. This includes meals and accommodation.

Example claims