SE71334 - Tax treatment of Working Rule Agreements : rates of allowances paid under particular agreements

Thermal Insulation Contractors' Association

Lodging allowance

Until 3 January 1999 the allowance was £18.68 per night and this increased with effect from 4 January 1999 to £19.50.

Travel allowance

The rates payable from 4 January 1999:

DistanceTotal travel allowanceTaxable element
0 -5 miles£5.09£5.09
5.01 - 10£7.04£5.17
10.01 - 15£8.98£6.07
15.01 - 20£10.89£6.97
20.01 - 25£13.50£7.87
25.01 - 30£17.39£8.77
30.01 - 35£20.12£9.67