CW 16CTime periods for certain accommodation expenditure

1. Section CW 16B applies for an employee on an out-of-town secondment to the value provided or expenditure incurred for a period that starts on the date on which the employee begins to work at a distant workplace, and ends at the earliest of the following dates:

2. the date that is 2 years from the date on which they began work at the distant workplace:
3. the date on which the out-of-town secondment ends:
4. the date on which the employee receives a relocation payment under section CW 17B in relation to the costs associated with settling the purchase of a new home:
5. the date on which the employer's expectation regarding the length of the period changes, and the total period is expected to be more than 2 years.

6. Section CW 16B applies for an employee on a project of limited duration to the value provided or expenditure incurred for a period that starts on the date on which the employee starts work at a distant workplace, and ends at the earliest of the following dates:

7. the date that is 3 years from the date on which the employee began work on the project at the distant workplace:
8. the date on which the employee's participation in the project at the distant workplace ends:
9. the date on which the employee receives a relocation payment under section CW 17B in relation to the costs associated with settling the purchase of a new home:
10. the date on which the employer's expectation regarding the employee's involvement in the project changes, and the total period of their involvement in the project is expected to be more than 3 years.

11. Subsection (4) applies for a placement of an employee at a distant workplace when—

12. the employment duties of the employee require them to work for a period of time at the distant workplace for the performance of those duties; and
13. the terms of the placement of the employee meet the requirements of an out-of-town secondment or project of limited duration, as applicable, other than the requirement related to the limitation on the length of the period for which the employee is to remain at the distant workplace; and
14. the expectation of their employer at the start of the period is that the duration of the secondment or project will exceed the applicable time limit; and
15. during the period, the employer revises their expectation of the period for the secondment or project, reducing its expected duration, and as a consequence, the requirements of an out-of-town secondment or project of limited duration, as applicable, are fully met.

16. Section CW 16B applies to the amount that is the value provided or expenditure incurred by the employer for the remainder of the period for which the employee is required to remain at the distant workplace under the out-of-town secondment or project of limited duration. For these purposes, the period starts on the date on which the employer revises their expectation, and ends at the earliest of the dates referred to in subsection (1)(a) to (d) or (2)(a) to (d), as applicable.

17. A time limit does not apply if exceptional circumstances arise beyond the control of the employer and employee that require the employee to remain at the distant workplace after the period expires. Examples are a natural disaster or medical emergency. However, an extension of time must be limited to the period for which the employee is unable, because of the exceptional circumstances, to leave the distant workplace.

18. For the purposes of determining whether a time limit under this section applies, a break in a period of continuous work at a distant workplace is ignored if a reason, that is more than incidental, for the cessation of the employment or service is to allow a further period of exemption under section CW 16B, CZ 29, CZ 29B, or FP 22 (which relate to accommodation expenditure).