SE66105 - Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers

A subsistence allowance paid by an employer to a long distance lorry driver need not be taxed if both of the following conditions are met.

• There is documentary evidence, see SE66120, available to show that the employee had spent the night away from home and away from his or her permanent workplace (if any) as a necessary result of a business journey and had incurred extra expense in so doing.

• The amounts paid are no more than a reasonable reimbursement to cover the cost of accommodation and subsistence incurred as a result of the business journey. The amounts that the Inland Revenue accepts as reasonable for nights in the United Kingdom are listed at SE66110.