SE61400 - Tax treatment of electrical contracting employees: holiday pay and travelling allowances

Holiday pay

A holiday pay scheme similar to that described in SE64500 onwards is in operation in the electrical contracting industry.

Travelling allowances

Under the National Working Rules of the Joint Industrial Board for the Electrical Contracting Industry, employees are entitled to payments in respect of daily travel and lodging, etc, expenses. Details of rates of payment and taxation arrangements are available from Employment Income Technical. See also SE71300 onwards.