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HMRC internal manual

Employment Income Manual

Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: approved amount

Where the conditions in EIM66105 are met, the following amounts should be accepted as doing no more than reimburse the expenses of accommodation and subsistence in the United Kingdom.

Year ended Payment per night
31 December 2017 £34.90
31 December 2016 £34.90
31 December 2015 £34.90
31 December 2014 £34.90
31 December 2013 £34.90
31 December 2012 £33.85
31 December 2011 £32.20
31 December 2010 £30.75

Where greater sums are paid, see EIM66115.

Where the lorry has a sleeper cab, see EIM66130.