ECH18105 - Working Rule Agreements (WRA): Lodging Allowance - Retention of Rooms Allowance

Many WRAs provide for the payment of retention of rooms allowance (retainers) to employees for expenses incurred in retaining rooms or accommodation when left unoccupied

• at weekends, or
• during recognised holiday periods

To qualify for a retainer the employee must be eligible for lodging allowance payments ECH18080.

HM Revenue & Customs does not normally require employers to obtain evidence from employees of actual expenditure.

The checks you should make are at ECH18110.