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The Board of Inland Revenue may grant a dispensation in respect of payments of travelling allowance. This is given at the Board's discretion provided that it is satisfied that the director or employee is wholly exclusively and necessarily obliged to defray expenses of travelling for the specific purpose of carrying out his duties.

WHERE AVAILABLE
Applications for dispensation should be addressed to -
The Assistant Commissioner Audit
Inland Revenue Division
4th Floor Trinidad House
St.Vincent Street
PORT OF SPAIN.

APPLYING FOR DISPENSATION.
When applying for a dispensation, the employer should provide the Board with the following:
(1) The full name, address, income tax file number and position held in respect of each employee for whom a dispensation is requested.
(2) Certified copies of vehicles owed and used by the named employees in the performance of their official duties.
(3) A detailed record of mileage necessarily travelled in the performance of their official duties. This record must show -
(a) date travelled
(b) journey undertaken and mileage covered
(c) purpose of journey and must be in support of actual mileage covered for the last four months.

The Board uses its discretion to all the Director or employee travelling expenses incurred where the Board is satisfied that the travelling was wholly, necessarily and exclusively for the specific purpose of carrying out of duties.