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 - | £29.60 |
Travel allowance
HVCA has not notified HMRC since 1997 of any changes to its travel allowances. PAYE Technical know. No allowance is paid for the first 10 miles of a journey. The first £1.00 of the allowance is taxable, thereafter it is tax- free. The amounts payable since 1 September 1997 are:
Distance
|
Travel allowance
|
| 10 to 20 miles | £3.10 |
| 21 to 30 miles | £5.57 |
| 31 to 40 miles | £7.34 |
| 41 to 50 miles | £9.15 |
