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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: approved amount

Where both of 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 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
31 December 2009 £30.75
31 December 2008 £29.85
31 December 2007 £28.62
31 December 2006 £27.55
31 December 2005 £26.90
31 December 2004 £26.00
31 December 2003 £25.15
31 December 2002 £24.50
31 December 2001 £24.30
31 December 2000 £23.55

Where greater sums are paid, see EIM66115.

Where the lorry has a sleeper cab, see EIM66130.