SE66110 - Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers - approved amount
Where both of the conditions in SE66105 are met the following amounts should be accepted as doing no more than reimburse the expenses of accommodation and subsistence in the United Kingdom.
| Year ended | Payment per night |
| 31 December 2003 | £25.15 |
| 31 December 2002 | £24.50 |
| 31 December 2001 | £24.30 |
| 31 December 2000 | £23.55 |
| 31 December 1999 | £23.22 |
| 31 December 1998 | £22.55 |
| 31 December 1997 | £21.75 |
| 31 December 1996 | £21.15 |
| 31 December 1995 | £20.50 |
| 31 December 1994 | £19.90 |
| 31 December 1993 | £19.50 |
Where greater sums are paid, see
SE66115.
Where the lorry has a sleeper cab, see
SE66130.
