SE71331 - Tax treatment of Working Rule Agreements : rates of allowances paid under particular agreements

Plumbing and Mechanical Engineering Services

Until 20 August 2000 the allowance was £19.20 per night. From 21 August 2001 this increased to £21.00 (plus taxable subsistence of £4.18 in London).

As far as Employment Income Technical is aware PMES does not pay travel allowances under the WRA. If this assumption is not correct, and you have details of allowances paid, please inform Employment Income Technical.