EIM71330 - Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Engineering Construction Industry
Lodging or overnight subsistence allowance
Period |
Allowance per night |
| 5 April 2004 - 3 April 2005 | £23.00 |
| 4 April 2005 - 2 April 2006 | £25.00 |
| 3 April 2006 - 3 June 2007 | £27.00 |
| 4 June 2007 - 27 January 2008 | £28.19 |
| 28 January 2008 - 4 January 2009 | £29.43 |
| 5 January 2009 - 3 January 2010 | £31.05 |
| 4 January 2010 - 3 January 2011 | £31.67 |
| 4 January 2011 - | £33.16 |
The rates above can be paid free of tax, provided the conditions outlined in EIM71307 are satisfied. There is also a London supplement (not included in the above figures) which is taxable.
Travel allowances
Rates payable from 5 April 2004 are as follows:
| PeriodDistance | 4 April 2006 3 June 2007Total (Taxable) | 4 June 2007 - 28 January 2008Total (Taxable) | 28 January 2008 - 4 January 2009Total (Taxable) | 5 January 2009 - 3 January 2010Total (Taxable) |
| 2.01 to 5 miles | Nil | Nil | Nil | Nil |
| 5.01 to 8 miles | Nil | Nil | Nil | Nil |
| 8.01 to 11 miles | £1.88 (£1.88) | £1.96 (£1.96) | £2.05 (£2.02) | £2.16 (£2.08) |
| 11.01 to 14 miles | £3.80 (2.90) | £3.97 (£2.98) | £4.14 (£3.07) | £4.37 (£3.18) |
| 14.01 to 17 miles | £6.03 (£4.01) | £6.30 (£4.15) | £6.58 (£4.29) | £6.94 (£4.47) |
| 17.01 to 20 miles | £7.94 (£4.97) | £8.29 (£5.14) | £8.65 (£5.32) | £9.13 (£5.56) |
| 20.01 to 25 miles | £9.65 (£5.82) | £10.07 (£6.03) | £10.51 (£6.25) | £11.09 (£6.54) |
| 25.01 to 30 miles | £11.00 (£6.50) | £11.48 (£6.74) | £11.99 (£6.99) | £12.65 (£7.32) |
| 30.01 to 35 miles | £12.13 (£7.06) | £12.66 (£7.33) | £13.22 (£7.61) | £13.95 (£7.97) |
| Over 35 miles | £13.19 (£7.59) | £13.77 (£7.88) | £14.38 (£8.19) | £15.17 (8.58) |
| PeriodDistance | 4 January 2010 - 3 January 2011 Total (Taxable) |
4 January 2011 - Total (Taxable) |
||
| 2.01 to 5 miles | Nil | Nil | ||
| 5.01 to 8 miles | Nil | Nil | ||
| 8.01 to 11 miles | £2.20 (£2.10) | £2.30 (£2.15) | ||
| 11.01 to 14 miles | £4.46 (£3.23) | £4.67 (£3.33) | ||
| 14.01 to 17 miles | £6.71 (£4.36) | £7.41 (£4.70) | ||
| 17.01 to 20 miles | £9.31 (£5.65) | £9.75 (£5.87) | ||
| 20.01 to 25 miles | £11.31 (£6.65) | £11.84 (£6.92) | ||
| 25.01 to 30 miles | £12.90 (£7.45) | £13.51 (£7.75) | ||
| 30.01 to 35 miles | £14.23 (£8.11) | £14.90 (£8.45) | ||
| Over 35 miles | £15.47 (£8.73) | £16.20 (£9.10) |
