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 - 5 October 2008 | £29.60 |
| 6 October 2008 - 30 September 2009 | £31.10 |
| 1 October 2009 31 December 2010 | £31.60 |
| 1 January 2011- | £32.68 |
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) |
