SE71330a – Tax treatment of working rule agreements: rates of allowances paid under particular agreements
Plant hire industry
Lodging or overnight “subsistence” allowances
Within the M25 ring
From April 2002 - £30.54 per night.
Outside the M25 ring
From April 2002 - £25.45 per night.
Note: Under the terms of the agreement reached
with the plant hire industry, the lodging allowances shown above
are only free of tax and NICs if the employee is working at a
temporary workplace as defined for the Section 198 travel rules,
see
SE32000 onwards and
SE32075.
Travel allowances
General plant drivers/operators
50% of each payment in the table is taxable
| Distance from site to depot | Payment for return journey |
| Up to 6km | £2.99 |
| 6.01 – 13km | £6.01 |
| 13.01 – 26km | £9.84 |
| 26.01 – 39km | £13.72 |
| 39.01 – 51km | £17.63 |
| Over 51km | £19.52 |
Specialist crane hire drivers
60% of each payment in the table is taxable
| Distance from site to depot | Payment for return journey |
| Up to 24km | £9.82 |
| Over 24km | £20.94 |
