HMRC internal manual

Employment Income Manual

EIM66110 - Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: approved amount

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

Date of payment Payment per night
1 January 2013 onwards £34.90

Where greater sums are paid, see EIM66115.

Where the lorry has a sleeper cab, see EIM66130 .