EIM71340 - Tax treatment of working
rule agreements: rates of allowances paid under particular
agreements: Thermal Insulation Contractors' Association
Lodging or overnight subsistence allowance
Period
|
Allowance per night
|
| 1 January 2004 – 31
December 2004 | £25.00 |
| 1 January 2005 – 5
March 2006 | £26.00 |
| 6 March 2006 – 4
March 2007 | £28.00 |
| 5 March 2007 - | £29.00 |
Travel allowance
The rates payable from 5 March 2007. Previous rates from 6 March
2006 in brackets:
Distance
|
Total travel allowance
|
Taxable element
|
| 0 to 5 miles | Nil (nil) | Nil (nil) |
| 5.01 to 10 miles | £2.49
(£2.44) | £Nil (nil) |
| 10.01 to 15 miles | £4.89
(£4.79) | £1.04
(£1.01) |
| 15.01 to 20 miles | £7.24
(£7.09) | £2.01
(£1.96) |
| 20.01 to 25 miles | £10.48
(£10.29) | £2.98
(£2.93) |
| 25.01 to 30 miles | £15.46
(£15.17) | £3.96
(£3.89) |
| 30.01 to 35 miles | £18.88
(£18.52) | £4.93
(£4.85) |
