SE71329 - Tax treatment of Working Rule Agreements : rates of allowances paid under particular agreements
Mastic Asphalt Council
Lodging allowance
As far as Employment Income Technical is aware this has been unchanged since 1996 at £16.00 per night. If you aware that this rate has changed please inform Employment Income Technical.
Travel allowance
With effect from 25 June 2001 the rates are as shown below:
| Distance | Daily travel allowance | Taxable element |
| 0 - 2 miles | £2.77 | £1.41 |
| 2.01 - 4 | £4.17 | £2.35 |
| 4.01 - 6 | £5.93 | £2.96 |
| 6.01 - 8 | £7.52 | £3.48 |
| 8.01 - 10 | £8.91 | £3.94 |
| 10.01 - 12 | £10.26 | £4.39 |
| 12.01 - 14 | £12.08 | £4.99 |
| 14.01 - 15 | £12.76 | £5.21 |
| 15.01 - 25 | £14.31 | £4.58 |
| 25.01 - 35 | £17.96 | £4.59 |
| Over 35 | £23.97 | £1.00 |
