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HMRC internal manual

Employment Income Manual

Tax treatment of particular occupations: S to Z: working rule agreements: rates of allowances paid under particular agreements: Electrical Contractors' Association

Lodging or overnight subsistence allowance

Period Allowance (per night)
1 January 2018 onwards £39.69
2 January 2017 to 31 December 2017 £38.72
4 January 2016 to 1 January 2017 £38.07
5 January 2015 to 3 January 2016 £37.32
6 January 2014 to 4 January 2015 £36.41
7 January 2013 to 5 January 2014 £35.55

Travel allowances

Operatives who are required to start and finish at the normal starting and finishing time on jobs that are 15 miles and over from the shop receive payment for travelling time (taxable) and, where transport is not provided by the employer, travel allowance (not taxable). The rates that apply from 5 January 2015 are set out in the following table. The distance is measured by reference to a one way journey and not to the return journey.

Distance (miles) Payment (5 January 2015 to 3 January 2016) Payment (from 4 January 2016 to 1 January 2017)
Up to 15 Nil Nil
Over 15 and up to 20 £3.62 £3.73
Over 20 and up to 25 £4.81 £4.95
Over 25 and up to 35 £6.34 £6.53
Over 35 and up to 55 £10.10 £10.40
Over 55 and up to 75 £12.37 £12.74
For each additional 10 mile band £2.17 £2.24
  e.g. over 75 miles and up to 85 miles £14.54 in total  

Payment from 2 January 2017

The mileage allowance will consist of 2 types of allowances:

  • a taxable mileage rate for those operatives and apprentices for whom transport has been provided
  • a non-taxable mileage rate for those operatives and apprentices using their own transport from the shop to their place of work.

Non-taxable mileage allowance

Period Amount per mile
7 January 2019 onwards 22 pence
2 January 2017 to 6 January 2019 21 pence

The non-taxable mileage allowance will not be payable for jobs under 15 actual miles from shop to place of work and for the subsequent return journey.

The agreement is governed by the English Joint Industry Board (JIB) and Scottish JIB (SJIB) collective agreements for the electrical contracting industry.

If you have any queries or want advice about the current rates of travel allowances and London rates, please contact the IPD Technical Helpline.