SE71325 - Tax treatment of Working Rule Agreements : rates of allowances paid under particular agreements
The Construction Confederation
Lodging allowance
The overnight allowance paid over the last three years is as follows:
Before 26 June 2000 £21.09
From 26 June 2000 £21.64
From 1 July 2001 £22.39
Travel allowance
The rates payable from 1 July 2001 are as follows:
| Distance in km | Travelling allowance (taxed) | Fare allowance (not taxed) |
| 15 | £0.76 | £2.82 |
| 20 | £1.18 | £3.76 |
| 25 | £1.60 | £4.31 |
| 30 | £2.02 | £4.74 |
| 35 | £2.44 | £5.24 |
| 40 | £2.86 | £5.88 |
| 45 | £3.28 | £6.59 |
| 50 | £3.70 | £7.29 |
| 55 | £4.12 | £7.87 |
| 60 | £4.55 | £8.44 |
| 65 | £4.97 | £9.01 |
| 70 | £5.39 | £9.58 |
| 75 | £5.81 | £10.16 |
The agreement allows for different rates of allowance for each kilometre between 15 and 75 but this table shows only the rate paid at 5km intervals. You may question an allowance paid for a distance between the 5km intervals if it does not fall between the upper and lower limits for the respective 5km band.
