2.6 Travel from home
Under normal circumstances reimbursement of travel from home to place of work is a taxable payment. However, where a member of staff has to travel from home to a temporary place of work (i.e. another University) then the whole cost of that travel is reimbursable.
N.B. If a member of staff ‘stops off’ at their normal place of work on their way to their temporary place of work, then only the cost of travel from their normal place to temporary place will be reimbursable.
If it is deemed necessary to reimburse a member of staff for travel between home and their normal place of work then such a payment will normally be made after deduction of tax by the Payroll Office.