Not every employee will have a permanent workplace and some may have more than one. Occasional attendance at a second workplace is unlikely to mean that you have two permanent workplaces. If you are in doubt your Tax Office will be able to give you advice. Subsistence costs include meals and accommodation. Your subsistence costs while travelling or staying away on business are expenses of travel.
Relief is available for the full cost of travel including subsistence.
The fact that you may incur costs as a result of your business travel does not automatically mean that tax relief is available. For example, you should not include in your claim for business travel such things as child-minding costs, laundry, or telephone calls home. Certain expenses of this type may qualify for tax relief under different rules if they are reimbursed by your employer. If you are not sure whether tax relief is available for a particular item you should check with your Tax Office. There are special rules for foreign travel, which in certain circumstances may give greater relief than the rules outlined above.