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 - 31 December 2007 £29.00
1 January 2008 - 31 December 2008 £31.00
1 January 2009 - 31 December 2009 £33.00
1 January 2010 - 3 January 2011 £35.00
4 January 2011 - £36.50

Travel allowance

The rates payable from 4 January 2011:


Distance

Total travel allowance

Taxable element

0 to 5 miles Nil Nil
5.01 to 10 miles £3.13 £Nil (nil)
10.01 to 15 miles £6.14 £1.28
15.01 to 20 miles £9.03 £2.47
20.01 to 25 miles £13.07 £3.65
25.01 to 30 miles £19.25 £4.80
30.01 to 35 miles £23.57 £6.05