EIM71330 - Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Engineering Construction Industry
Lodging or overnight subsistence allowance
Period |
Allowance per night |
| 5 April 2004 – 3 April 2005 | £23.00 |
| 4 April 2005 – 2 April 2006 | £25.00 |
| 3 April 2006 – 3 June 2007 | £27.00 |
| 4 June 2007 – 27 January 2008 | £28.19 |
| 28 January 2008 – 4 January 2009 | £29.43 |
The rates above can be paid free of tax, provided the
conditions outlined in
EIM71307 are satisfied. There is also a
London supplement (not included in the above figures) which is
taxable.
Travel allowances
Rates payable from 5 April 2004 are as follows:
| Period
Distance |
| 5 April 2004 – 3 April 2005
Total (Taxable) | 4 April 2005 – 2 April 2006
Total (Taxable) | 4 April 2006 3 June 2007
Total (Taxable) | 4 June 2007 – 28 January 2008
Total (Taxable) | 28 January 2008 – 4 January 2009
Total (Taxable) |
| 2.01 to 5 miles | Nil | Nil | Nil | Nil | Nil | |
| 5.01 to 8 miles | Nil | Nil | Nil | Nil | Nil | |
| 8.01 to 11 miles | £1.74 (£1.74) | £1.82 (£1.82) | £1.88 (£1.88) | £1.96 (£1.96) | £2.05 (£2.02) | |
| 11.01 to 14 miles | £3.51 (£2.75) | £3.67 (£2.83) | £3.80 (2.90) | £3.97 (£2.98) | £4.14 (£3.07) | |
| 14.01 to 17 miles | £5.58 (£3.79) | £5.83 (£3.91) | £6.03 (£4.01) | £6.30 (£4.15) | £6.58 (£4.29) | |
| 17.01 to 20 miles | £7.34 (£4.67) | £7.67 (£4.83) | £7.94 (£4.97) | £8.29 (£5.14) | £8.65 (£5.32) | |
| 20.01 to 25 miles | £8.92 (£5.46) | £9.32 (£5.66) | £9.65 (£5.82) | £10.07 (£6.03) | £10.51 (£6.25) | |
| 25.01 to 30 miles | £10.17 (£6.08) | £10.63 (£6.31) | £11.00 (£6.50) | £11.48 (£6.74) | £11.99 (£6.99) | |
| 30.01 to 35 miles | £11.22 (£6.61) | £11.72 (£6.86) | £12.13 (£7.06) | £12.66 (£7.33) | £13.22 (£7.61) | |
| Over 35 miles | £12.19 (£7.09) | £12.74 (£7.37) | £13.19 (£7.59) | £13.77 (£7.88) | £14.38 (£8.19) |
