SE71328 - Tax treatment of Working Rule Agreements : rates of allowances paid under particular agreements

Lift Industry

Lodging allowance

Before 1 October 2000 the allowance was £20.10 per night and this increased with effect from 1 October 2000 to £20.76. It has been increased again to £21.11 with effect from 1 October 2001.

Travel allowance

Personal Tax holds no information on travel allowances paid under this WRA. If you know that travel allowances are paid under the Lift Industry WRA, and have details of those rates, please inform Employment Income Technical.