Deductible mileage - travel between workplace and employer provided accommodation.

Good morning. I live 180 miles from my workplace in my own property and travel in my own car on a weekly basis on a Sunday night and a Friday afternoon. When I am working my employer provides me with accommodation 16 miles from my workplace and I travel between the 2 on a daily basis; I had no choice over the geographical location of the work accommodation. My employer provides me with 2 types of compensation for these journeys - a daily rate for the weekly journey between my home and my workplace which is paid regardless of the journey taking place or not, and a per journey rate for the travel between my employer provided accommodation and my workplace that is paid regardless of the type of travel eg rail, road or bicycle. My question is whether the journey between my employer provided accommodation is deductible as I only live there for work related reasons. You will wish to note that the work is a permanent contract and is expected to last for more than 2 years and I spend more than 40 per cent of my time at the permanent workplace. Thank you in advance for your answer. 16 miles from my place of work and I travel between this and my workplace on a daily basis.

Hi John,
You are correct.
The cost of ordinary commuting is not allowable under Section 338 ITEPA 2003.
For most, ordinary commuting is the journey they make most days between their home and their permanent workplace.  
The term "ordinary commuting" is defined by section 338(3) ITEPA 2003 to mean the travel between a permanent workplace and home, or any other place that is not a workplace.
Travel from employer provided accommodation to workplace would be treated as ordinary travel.