SE71332 - Tax treatment of Working Rule Agreements : rates of allowance paid under particular agreements

Power Cable Jointers

Lodging allowance

Until 1 April 2001 the allowance was £19.69 per night but it increased with effect from 2 April 2001 to £20.38.

Travel allowance

Rates of allowance paid from 2 April 2001.

DistanceTotal travel allowanceTaxable element
5 - 10 miles£5.64£1.00
11 - 15£7.67£1.00
16 - 20£10.37£1.00
21 - 25£12.98£1.00
26 - 30£16.45£1.00
Over 30Actual fares£1.00