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HMRC internal manual

Employment Income Manual

Tax treatment of working rule agreements: rates of allowances paid under particular agreements: the Construction Industry Joint Council

Lodging or overnight subsistence allowance

Period Allowance per night
From 25 June 2018 £40.00
26 June 2017 to 24 June 2018 £37.12
1 August 2016 to 25 June 2017 £36.00
29 June 2015 to 31 July 2016 £35.32
1 January 2014 to 28 June 2015 £35.00

Travel allowance

Rates payable in miles from 25 June 2018

Miles Fare (not taxed)
9 £4.54
10 £4.91
11 £5.29
12 £5.66
13 £6.03
14 £6.40
15 £6.77
16 £7.13
17 £7.50
18 £7.87
19 £8.24
20 £8.56
21 £8.88
22 £9.19
23 £9.51
24 £9.83
25 £10.15
26 £10.47
27 £10.78
28 £11.10
29 £11.41
30 £11.71
31 £12.00
32 £12.30
33 £12.60
34 £12.88
35 £13.19
36 £13.49
37 £13.78
38 £14.07
39 £14.37
40 £14.67
41 £14.97
42 £15.26
43 £15.56
44 £15.86
45 £16.14
46 £16.44
47 £16.74
48 £17.04
49 £17.33
50 £17.63

The scale is for both the outward and return journeys. Therefore, someone travelling 50 miles to site under this scale would receive £17.63 for a 100 mile round trip. (£0.1763 per mile.)

Rates payable in miles from 26 June 2017 to 24 June 2018

Miles Travel (taxed) Fare (not taxed)
9 £1.05 £4.43
10 £1.24 £4.79
11 £1.44 £5.16
12 £1.63 £5.52
13 £1.83 £5.88
14 £2.02 £6.24
15 £2.22 £6.60
16 £2.41 £6.96
17 £2.61 £7.32
18 £2.81 £7.68
19 £3.00 £8.04
20 £3.20 £8.35
21 £3.39 £8.66
22 £3.59 £8.97
23 £3.78 £9.28
24 £3.98 £9.59
25 £4.17 £9.90
26 £4.37 £10.21
27 £4.56 £10.52
28 £4.76 £10.83
29 £4.95 £11.13
30 £5.15 £11.42
31 £5.34 £11.71
32 £5.54 £12.00
33 £5.73 £12.29
34 £5.93 £12.43
35 £6.12 £12.87
36 £6.32 £13.16
37 £6.51 £13.44
38 £6.71 £13.73
39 £6.90 £14.02
40 £7.10 £14.31
41 £7.30 £14.60
42 £7.49 £14.89
43 £7.69 £15.18
44 £7.88 £15.47
45 £8.08 £15.75
46 £8.27 £16.04
47 £8.47 £16.33
48 £8.66 £16.62
49 £8.86 £16.91
50 £9.05 £17.20

Rates payable in miles from 1 August 2016 to 25 June 2017

Miles Travel (taxed) Fare (not taxed)
9 £1.02 £4.30
10 £1.21 £4.65
11 £1.40 £5.00
12 £1.59 £5.35
13 £1.78 £5.70
14 £1.97 £6.05
15 £2.16 £6.40
16 £2.35 £6.75
17 £2.54 £7.10
18 £2.73 £7.45
19 £2.92 £7.80
20 £3.11 £8.10
21 £3.30 £8.40
22 £3.49 £8.70
23 £3.68 £9.00
24 £3.87 £9.30
25 £4.06 £9.60
26 £4.25 £9.90
27 £4.44 £10.20
28 £4.63 £10.50
29 £4.82 £10.80
30 £5.01 £11.08
31 £5.20 £11.36
32 £5.39 £11.64
33 £5.58 £11.92
34 £5.77 £12.20
35 £5.96 £12.48
36 £6.15 £12.76
37 £6.34 £13.04
38 £6.53 £13.32
39 £6.72 £13.60
40 £6.91 £13.88
41 £7.10 £14.16
42 £7.29 £14.44
43 £7.48 £14.72
44 £7.67 £15.00
45 £7.86 £15.28
46 £8.05 £15.56
47 £8.24 £15.84
48 £8.43 £16.12
49 £8.62 £16.40
50 £8.81 £16.68

Rates payable in kilometers from 2 July 2012 to 31 July 2016

Distance (km) 2 July 2012 to 29 June 2014 2 July 2012 to 29 June 2014 30 June 2014 to 28 June 2015 30 June 2014 to 28 June 2015 29 June 2015 to 31 July 2016 29 June 2015 to 31 July 2016
  Travelling allowance (taxed) Fare allowance (not taxed) Travelling allowance (taxed) Fare allowance (not taxed) Travelling allowance (taxed) Fare allowance (not taxed)
15 £0.98 £4.10 £1.01 £4.28 £1.02 £4.32
20 £1.53 £5.33 £1.58 £5.56 £1.59 £5.61
25 £2.07 £6.55 £2.14 £6.83 £2.16 £6.89
30 £2.62 £7.35 £2.59 £7.66 £2.61 £7.73
35 £3.17 £8.14 £3.26 £8.49 £3.29 £8.57
40 £3.71 £8.94 £3.82 £9.33 £3.85 £9.41
45 £4.26 £9.74 £4.38 £10.16 £4.42 £10.25
50 £4.80 £10.53 £4.95 £10.99 £5.00 £11.09
55 £5.35 £11.33 £5.51 £11.82 £5.56 £11.93
60 £5.89 £12.12 £6.07 £12.65 £6.12 £12.76
65 £6.44 £12.92 £6.63 £13.48 £6.69 £13.60
70 £6.98 £13.72 £7.19 £14.31 £7.25 £14.44
75 £7.53 £14.51 £7.75 £15.14 £7.82 £15.28

The agreement allows for different rates of allowance for each kilometre between 15 and 75 but this table shows only the rate paid at 5km intervals. You may question an allowance paid for a distance between the 5km intervals if it does not fall between the upper and lower limits for the respective 5km band.