ECH18090 - Working Rule Agreements (WRA): Lodge Certificates

Employees in receipt of lodge allowances ECH18075 must complete a lodge certificate.

A lodge certificate is not a HM Revenue & Customs form.

The minimum information normally required on a lodge certificate is

• the category under which the employee makes the claim that is
• • dependants, see EIM71308
  • financial commitments, see EIM71310
  • zoning, see EIM71309

• the employees permanent address
• the address of the temporary accommodation or lodgings, and
• the date and signature of the employee certifying the above details as correct.

Where employees

• work away for periods of up to six months
• work on different contracts and sites, and
• change lodgings

Providing that the lodge certificate is amended to include the details of the

• site and dates worked, and
• amended details of the temporary lodgings

HM Revenue & Customs has agreed that a new lodge certificate need only be completed once every six months and not at every change of circumstances.

An example of a lodge certificate in respect of the Heating, Ventilating ,Air- conditioning, Piping and Domestic Engineering Industry can be found at ECH18170and ECH18175.