Administrative court allows tax deduction for commuting costs between home and irregular work location.

The Administrative Court of Finland allowed the taxpayer's claim for a deduction regarding travel expenses between his home and place of work. The taxpayer, an unmarried employee of the Border Guard, worked in a city 100 km away with irregular hours, resulting in weekends off plus weekday days off. While no daily allowance was paid and no employer-provided accommodation was available, the court accepted deductions for two weekly trips between the two locations. The decision rests on the interpretation of the Income Tax Act provisions regarding necessary commuting costs for irregular work schedules.