The European Court of Justice (ECJ) ruled in Sept 2105 that workers (e.g. sales executives) who do not have a fixed office are entitled to count time spent travelling from home to the first meeting of the day and the journey from their last meeting to home in the evening as work time.
Accordingly this time must be included in working hours, rest breaks and pay when they are being calculated.
The ECJ decision may result in the Revenue Commissioners changing the current application of the rules governing expenses. They are clamping down severely on payment of expenses to employees for travel from their home to the first place of work even if that place regularly changes and is at a considerable distance from the employees home.
It will be interesting to see how the ECJ decision is interpreted by Revenue in the coming months.
This decision does create a problem for those employers who do no have agreed fixed rates in place which include travel by employees to their first and last meetings every day.
So review and update your agreements with your employees if necessary.