Removal and relocation

You cannot claim a deduction for the cost involved in taking up a transfer in an existing employment or taking up new employment with a different employer.

If the employee is changing work locations but remains in the employ of the same employer 

  • It is considered that an employee who is travelling to commence employment duties at a new work location is not travelling on duty.
  • The taxpayer is not travelling ON his or her work Nor is the taxpayer travelling between two places of employment.
  • but is travelling TO his or her work.

  • The employment duties do not commence until the employee reports for work at the new location.

  • If an employer pays the travelling costs of getting the employee, his or her spouse and family to the new work location such costs are allowable income tax deductions to the employer