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 |
