SE71330 - Tax treatment of Working Rule Agreements : rates of allowances paid under particular agreements
Engineering Construction Industry
Lodging allowance
Up until 1 April 2001 the allowance was £19.26 per night
and this increased with effect from 2 April 2001 to £19.82.
From 1 April 2002 it was increased to £21.00 per
night.
Travel allowances
Rates payable from 2 April 2001.
| Distance | Total travel allowance | Taxable |
| 2.01 -5 miles | £3.67 | £2.83 |
| 5.01 - 8 | £5.05 | £3.52 |
| 8.01 - 11 | £6.72 | £4.36 |
| 11.01 - 14 | £8.42 | £5.21 |
| 14.01 - 17 | £10.41 | £6.20 |
| 17.01 - 20 | £12.10 | £7.05 |
| 20.01 - 25 | £13.61 | £7.80 |
| 25.01 - 30 | £14.81 | £8.40 |
| 30.01 - 35 | £15.82 | £8.91 |
| Over 35 | £16.75 | £9.37 |
Rates payable from 1 April 2002
| Distance | Total travel allowance | Taxable |
| 2.01 – 5 miles | Nil | Nil |
| 5.01 – 8 | £1.38 | £1.38 |
| 8.01 – 11 | £3.05 | £2.52 |
| 11.01 – 14 | £4.75 | £3.37 |
| 14.01 – 17 | £6.74 | £4.37 |
| 17.01 – 20 | £8.43 | £5.21 |
| 20.01 – 25 | £9.94 | £5.97 |
| 25.01 – 30 | £11.14 | £6.57 |
| 30.01 – 35 | £12.15 | £7.07 |
| Over 35 | £13.08 | £7.54 |
