EIM71331 - Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Demolition industry
Lodging or overnight subsistence allowance
| Period | Allowance per night |
| 20 July 2004 - 19 July 2005 | £32.35 |
| 20 July 2005 - | £35.00 |
Travelling time and travelling allowance payments
Rates payable at selected kilometre intervals are as follows. You may accept amounts paid for intermediate distances as long as they fall within the figures at either end of the range. For example, if an employer pays £2.97 in total for a 12 mile journey, as this is between £2.08 for 10 miles and £4.24 for 15 miles, you should accept this amount.
| Period concerned | 23 July 2003 – 19 July 2005 | 20 July 2005 – | ||
| Distance | Total | Taxable | Total | Taxable |
