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Closed Exempt 'all' site based workers from any Travel and Subsistence Restriction

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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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  • Related activity

    Share your views with MPs on work and employment conditions

    A group of MPs called the Business, Energy and Industrial Strategy Committee are investigating work and employment conditions. You can help them.

    Do you have experience of agency work, being self-employed, working casual hours or working in short term temporary jobs, sometimes called the 'gig economy'?

    Share your views on one, or more, of the following questions:

    · If you’re a casual or agency worker or work on a zero-hours contract, do you feel the balance of benefits between you and your employer is appropriate?
    · Do you work ‘flexible’ hours (for example, you or your employer chooses which hours you work each week)? If so, do you like the flexibility of how you work or does this cause problems for you?
    · Are there general issues around terms and conditions in your work that you’d like to comment on?

    You can post your views on the Committee's forum: http://www.parliament.uk/world-of-work-forum

    The Committee will produce a report at the end of its investigations and make recommendations for Government action. The Government will then respond. We will keep you informed.

    What is the Business, Energy and Industrial Strategy Committee?

    The Business, Energy and Industrial Strategy Committee looks at and questions how the Government Department for Business, Energy and Industrial Strategy:

    · is run
    · spends money
    · decides on its policies

    It's a cross-party committee and is independent of the Government.
    You can find out more about the Business, Energy and Industrial Strategy Committee on its website: parliament.uk/beis

    You can follow the Business, Energy and Industrial Strategy Committee on Twitter: @CommonsBEIS

    This is a ‘select committee’. Find out how Select Committees work: https://www.youtube.com/watch?v=o_2RDuDs44c&feature=youtu.be

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    This petition will stay open until 21 July 2016.