TD 92/D215 (Finalised) — Income tax: is an employee who receives an allowance to compensate for the inconvenience, isolation and discomfort encountered during the course of employment, entitled to any deduction against the allowance? · Tullian
Income tax: is an employee who receives an allowance to compensate for the inconvenience, isolation and discomfort encountered during the course of employment, entitled to any deduction against the allowance?
No. The allowance is not intended to cover the reimbursement of work related expenditure or any additional private costs incurred by the employee as a result of his/her employment.