EIM71325 - Tax treatment of working rule agreements: rates of allowances paid under particular agreements: The Construction Industry Joint Council
Lodging or overnight subsistence allowance
Period
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Allowance per night
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| 28 June 2004 - 27 June 2005 |
£25.65 |
| 28 June 2005 - 25 June 2006 |
£26.47 |
| 26 June 2006 - 24 June 2007 |
£27.11 |
| 25 June 2007 29 June 2008 |
£28.17 |
| 30 June 2008 - 27 June 2010 |
£29.17 |
| 28 June 2010 - 26 June 2011 |
£30.47 |
| 27 June 2011 - 01 July 2012 |
£32.10 |
| 02 July 2012 |
£33.26 |
Travel allowance
The rates payable are as follows:
| Distance (km) |
26 June 2006 – 24 June 2007 |
25 June 2007 – 29 June 2008 |
30 June 2008 – 27 June 2010 |
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| Distance (km) |
28 June 2010 – 26 June 2011 |
27 June 2011 - 1 July 2012 |
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| Distance (km) |
28 June 2010 – 26 June 2011 |
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The agreement allows for different rates of allowance for each kilometre between 15 and 75 but this table shows only the rate paid at 5km intervals. You may question an allowance paid for a distance between the 5km intervals if it does not fall between the upper and lower limits for the respective 5km band.
