Contractor and 40%/2 year rule

Good morning, I am an outside IR35 contractor and have worked for the same client for over 2 years (since 2021). For the first 2-3 years, the average time spent on site was less than 40% (owing to COVID) but I now spend 2 days a week on site (but infrequently, just 1 day a week). Do I still remain under the 40% threshold for claiming expenses via my Limited Co?

Hi,
When contractors return to a workplace they have previously attended, such situations are governed by the so-called “40% rule”.
If you look back over the previous 24 months and spent 40% or more time at your current workplace, you cannot claim travel expenses.
Thank you.