EIM71332 - Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Plant Hire industry
Lodging or overnight subsistence allowances
Period |
Allowance per night |
| 2004/2005 | £31.93 (£26.61 outsideM25)) |
| 2005/2006 | £33.05 (£27.54) |
| 2006/2007 | £33.84 (£28.20) |
| 2007/2008 | £35.26 (£29.38) |
| 2008/2009 | £36.71 (30.58) |
| 2009/10 | £36.75 (£30.61) |
| 2010/11 | £37.12 (£30.92) |
| 2011/12 | £38.24 (£31.85) |
Note: Under the terms of the agreement reached with the plant hire industry, the lodging allowances shown above are only free of tax and NICs if the employee is working at a temporary workplace as defined for the Section 338 ITEPA 2003 travel rules, see EIM32000onwards and EIM32075.
Travel allowances
General plant drivers/operators - 50% of each payment in the table is taxable.
Distance from site to depot |
Payment for return journeyFrom April 2004 |
| Up to 6km | £3.13 |
| 6.01 to 13km | £6.29 |
| 13.01 to 26km | £10.29 |
| 26.01 to 39km | £14.34 |
| 39.01 to 51km | £18.43 |
| Over 51km | £20.41 |
Specialist crane hire drivers - 60% of each payment in the table is taxable.
Distance from site to depot |
Payment for return journeyFrom April 2004 |
| Up to 24km | £10.27 |
| Over 24km | £21.90 |
