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 - | £31.00 |
Travel allowance
The rates payable from 1 January 2008 . Previous rates from 5
March 2007 in brackets:
Distance
|
Total travel allowance
|
Taxable element
|
| 0 to 5 miles | Nil (nil) | Nil (nil) |
| 5.01 to 10 miles | £2.67
(£2.49) | £Nil (nil) |
| 10.01 to 15 miles | £5.25
(£4.89) | £1.11
(£1.04) |
| 15.01 to 20 miles | £7.75
(£7.24) | £2.15
(£2.01) |
| 20.01 to 25 miles | £11.22
(£10.48) | £3.19
(£2.98) |
| 25.01 to 30 miles | £16.55
(£15.46) | £4.24
(£3.96) |
| 30.01 to 35 miles | £20.20
(£18.88) | £5.28
(£4.93) |
