EIM71326 - Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Electrical Contractors' Association
Lodging or overnight subsistence allowance
Period |
Allowance (per night) |
| January 2004 – January 2008 | £28.35 |
| January 2008 - | £29.60 |
Travel allowances
Operatives who are required to start and finish at the normal
starting and finishing time on jobs that are 15 miles and over from
the shop receive payment for travelling time (taxable) and, where
transport is not provided by the employer, travel allowance (not
taxable).
The rates payable nationally are shown below, with the
equivalent figures in brackets for rates payable in London (within
the M25).
(a) Travelling time
| Period concerned
Distance | 5 Jan 2004 - 9 Jan 2005 | 10 Jan 2005 - 8 Jan 2006 | 9 Jan 2006 - 7 Jan 2007 | From 8 Jan 2007 |
| Up to 15 miles each way | Nil | Nil | Nil | Nil |
| 15.01 – 20 miles | £3.61 (£3.84) | £3.74 (£4.01) | £3.91 (£4.19) | £4.11 (£4.40) |
| 20.01 – 25 miles | £4.57 (£5.02) | £4.74 (£5.25) | £4.95 (£5.49) | £5.20 (£5.76) |
| 25.01 – 35 miles | £5.58 (£6.05) | £5.79 (£6.32) | £6.05 (£6.60) | £6.35 (£6.93) |
| 35.01 – 55 miles | £7.37 (£8.16) | £7.64 (£8.53) | £7.98 (£8.91) | £8.38 (£9.36) |
| 55.01 – 75 miles | £9.02 (£9.55) | £9.35 (£9.98) | £9.77 (£10.43) | £10.26(£10.95) |
(b) Travelling Allowance
| Period concerned
Distance | 5 Jan 2004 - 9 Jan 2005 | 10 Jan 2005 - 8 Jan 2006 | 9 Jan 2006 - 7 Jan 2007 | From 8 Jan 2007 |
| Up to 15 miles each way | Nil | Nil | Nil | Nil |
| 15.01 – 20 miles | £2.65 (£2.65) | £2.75 (£2.77) | £2.87 (£2.89) | £3.01 (£3.03) |
| 20.01 – 25 miles | £3.51 (£3.51) | £3.64 (£3.67) | £3.80 (£3.83) | £3.99 (£4.02) |
| 25.01 – 35 miles | £4.62 (£4.62) | £4.79 (£4.83) | £5.01 (£5.05) | £5.26 (£5.30) |
| 35.01 – 55 miles | £7.37 (£7.37) | £7.64 (£7.70) | £7.98 (£8.05) | £8.38 (£8.45) |
| 55.01 – 75 miles | £9.02 (£9.02) | £9.35 (£9.43) | £9.77 (£9.85) | £10.26 (£10.34) |
