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HMRC internal manual

Employment Income Manual

Tax treatment of electrical contracting employees: holiday pay and travelling allowances

Holiday pay

A holiday pay scheme is in operation in the electrical contracting industry.

Travelling allowances

Under the national working rules of the Joint Industrial Board for the Electrical Contracting Industry, employees are entitled to payments in respect of daily travel and lodging, etc., expenses. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) See also EIM71300 onwards.