EIM50620 - Tax treatment of building and civil engineering employees: lodging allowances: general

The CIJC working rule agreements (see EIM50610) also provide for payment of nightly lodging allowances (sometimes described as accommodation or subsistence allowances) to workers sent to jobs that necessitate living away from home. The rate of lodging allowance is usually increased annually.

Lodging allowances are payable free of tax to workers in the categories described in EIM50625 who are able to complete the application form described in EIM50630.