SE71327 - Tax treatment of Working Rule Agreements: rates of allowances paid under particular agreements

Heating and Ventilating Contractors' Association

Lodging allowance

The lodging allowance payable under the HVCA agreement was as follows:–

• from 4 September 2000 to 2 September 2001 it was £23.70
• from 3 September 2001 to 7 October 2002 it was £24.90
• from 7 October 2002 to 7 October 2003 it was £25.75.

Travel allowance

As far as Employment Income Technical is aware the HVCA travel allowances have not changed since 1997. If you know of more recent rates please inform Employment Income Technical. No allowance is paid for the first 10 miles of a journey. The first £1.00 of the allowance is taxable, thereafter it is tax-free. The amounts payable since 1 September 1997 are: