EIM71329 - Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Mastic Asphalt Council
Lodging or overnight subsistence allowance
Period |
Allowance per night |
| Until 26 June 2005 | £16.00 |
| From 27 June 2005 to 4 September 2011 | £25.00 |
| From 5 September 2011 | £30.00 |
Travel allowance
The rates are as shown below. The daily travel allowance is shown on the left hand side of each column and the taxable element of the allowance is shown on the right hand side of the same column. For example, between 25 June 2006 - 24 June 2007, the daily travel allowance for a journey of 0-2 miles was £3.54, of which the taxable element was £1.67.
PeriodDistance |
21 June 2004 - 26 June 2005Total (Taxable) | 27 June 2005 - 25 June 2006Total (taxable) | 26 June 2006 - 24 June 2007Total (taxable) | 25 June 2007 - 22 June 2008Total (taxable) | 23 June 2008 - 4 September 2011Total (taxable) | 5 September 2011 - Total (taxable) |
|
| 0 to 2 miles | £3.21 £1.56 | £3.37 (£1.61) | £3.54 (£1.67) | £3.71 (£1.72) | £3.89 (£1.78) | £4.08 (£3.63) | |
| 2.01 to 4 miles | £4.83 £2.59 | £5.07 (£2.67) | £5.32 (£2.76) | £5.57 (£2.84) | £5.83 (£2.92) | £6.12 (£3.87) | |
| 4.01 to 6 miles | £6.87 £3.27 | £7.21 (£3.38) | £7.57 (£3.50) | £7.93 (£3.61) | £8.31 (£3.74) | £8.73 (£4.68) | |
| 6.01 to 8 miles | £8.72 £3.88 | £9.16 (£4.02) | £9.62 (£4.17) | £10.08 (£4.33) | £10.56 (£4.48) | £11.09 (£5.24) | |
| 8.01 to 10 miles | £10.32 £4.40 | £10.84 (£4.58) | £11.38 (£4.76) | £11.92 (£4.93) | £12.49 (£5.12) | £12.49 (£4.84) | |
| 10.01 to 12 miles | £11.88 £4.92 | £12.47 (£5.12) | £13.09 (£5.32) | £13.71 (£5.52) | £14.36 (£5.73) | £15.08 (£5.63) | |
| 12.01 to 14 miles | £13.98 £5.61 | £14.68 (£5.84 | £15.41 (£6.09) | £16.14 (£6.33) | £16.91 (£6.58) | £17.76 (£6.51) | |
| 14.01 to 15 miles | £14.77 £5.87 | £15.51 (£6.12) | £16.29 (£6.38) | £17.06 (£6.63) | £17.87 (£6.89) | £18.76 (£5.71) | |
Country Allowances over 15 miles |
|||||||
| 15.01 to 25 miles | £16.57 £5.14 | £18.27 (£5.57) | £19.14 (£5.78) | £20.05 (£6.01) | £21.05 (£7.10) | ||
| 25.01 to 35 miles | £20.79 £5.16 | £22.92 (£5.58) | £24.00 (£5.80) | £25.14 (£6.02) | £26.40 (£4.98) | ||
| Over 35 miles | £27.75 £1.00 | £30.60 (£1.00) | £32.05 (£1.00) | £33.57 (£1.00) | £35.25 (£8.98) |
