A ‘workplace’ means a place at which the employee's attendance is necessary in the performance of the duties of the employment ( ITEPA 2003, s. 339(1)). The fact that it is the attendance at the place in question that is necessary, rather than the travel to that place, has important practical implications.

The term ‘workplace’ is restrictively defined using the term ‘necessary’ whereas ‘permanent workplace’ and ‘temporary workplace’ are not. It seems that a place may therefore technically be a ‘permanent workplace’ or a ‘temporary workplace’ without actually being a ‘workplace’.

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