SE71311 - Tax treatment of Working Rule agreements: site-based staff employees - extension of arrangements

Working Rule agreements entitle site-based operatives to payments of travel and lodging, etc, allowances, and the procedures described at SE71300 – SE71310 refer to taxation of such allowances in the hands of operatives. These special taxation procedures were extended, with effect from 6 April 1981, to cover site-based staff employees subject to various conditions which were outlined in the Press Release of 13 February 1981. See

• SE71312 for a definition of site-based staff employees
• SE71313 - 71317 for the qualifying conditions