Travel between home and work and between workplaces

What you can claim

👉 directly between two separate workplaces – for example, when you have a second job (if one of these places isn't your home)

👉 from your normal workplace to an alternative workplace that is not a regular workplace (for example, a client's premises) while still on duty, and back to your normal workplace or directly home

👉 if your home was a base of employment – you're required to start your work at home then travel to a workplace to continue your work for the same employer

👉 if you had shifting places of employment – you regularly work at more than one site each day before returning home

👉 from your home to an alternative workplace that is not a regular workplace for work purposes, and then to your normal workplace or directly home (this doesn't apply where the alternative workplace has become a regular workplace)

👉 if you need to carry bulky tools or equipment that your employer requires you to use for work but you can't leave at your workplace (for example, an extension ladder or a cello) – the tools or equipment are bulky, meaning that because of the size or weight they are awkward to transport and can only be transported conveniently by motor vehicle.

Transport expenses can include the cost of driving your car, ride-share (such as Uber) and ride-sourcing, flights or catching a train, taxi or bus.

What you can't claim

You can't claim the cost of driving your car between work and home if