We looked at the legislation on this recently, and came to the conclusion that Revenue are quite within their rights to disallow any untaxed mileage claim for an employee working from home to travel to their office. The basis for disallowing it, is that although the employees main base for work is his or her private home, this is purely a matter of convenience for the individual, and that their primary base is their employers place of work, with mileage calculated on the shorter of the distance travelled from the employers place of work or the employees place of residence.
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