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 200510 Jan 2005 - 8 Jan 20069 Jan 2006 - 7 Jan 2007From 8 Jan 2007
Up to 15 miles each wayNilNilNilNil
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 200510 Jan 2005 - 8 Jan 20069 Jan 2006 - 7 Jan 2007From 8 Jan 2007
Up to 15 miles each wayNilNilNilNil
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)