A permanent workplace means the place at which an employee works if he or she attends it regularly for the performance of the duties of the employment. It is usually clear whether or not a place is an employee's permanent workplace (and, therefore, whether a journey to that place is ordinary commuting). It is possible for an employee to have more than one permanent workplace at the same time. The cost of travel to a permanent workplace is not deductible, which means you cannot claim a mileage tax rebate if your claim relates to ordinary commuting to and from a permanent place of work. A temporary workplace is somewhere the employee goes only to perform a task of limited duration (usually under 24 months) or for a temporary purpose. The cost of travel to a temporary workplace is deductible, which means that employees travelling to a temporary workplace may qualify for mileage tax relief.