EIM71327 - Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Heating and Ventilating Contractors' Association
Lodging or overnight subsistence allowance
Period |
Allowance (per night) |
| 4 October 2004 – 2 October 2005 | £27.10 |
| 3 October 2005 - October 2006 | £28.10 |
| October 2006 September 2007 | £28.60 |
| September 2007 – 5 October 2008 | £29.60 |
| 6 October 2008 - | £31.10 |
Travel allowance
The HVCA pays two elements of travel allowance:
- Daily travelling allowance payments. These relate to travelling time and are fully taxable.
- Reimbursement of fares. This can take the
following forms:
-
- Public transport fare for employee’s travel from home to site - with first £1 a day treated as taxable, or
- Mileage rate of 20p (12.5p until 2004) a mile, with first £1 a day treated as taxable
