Section 339(5) ITEPA 2003

The term site-based worker refers to an employee, commonly working in the construction industry, who works at a succession of sites.

The phrase site-based worker is not useful in deciding whether tax relief is due under Section 338 ITEPA 2003. You need to consider each site separately to determine whether it is a temporary or a permanent workplace. However, these employees commonly present particular difficulties in applying the legislation because of the often casual and short-term nature of their employments.

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