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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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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)
2 January 2012 - 6 January 2013 £34.28
7 January 2013 - 5 January 2014 £35.55
6 January 2014 - 4 January 2015 £36.41
5 January 2015 - 3 January 2016 £37.32
4 January 2016 - 1 January 2017 £38.07
2 January 2017 - £38.72

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 with effect 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 two 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:

21p per mile from Monday 2 January 2017

22p per mile from Monday 7 January 2019

Note: 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.

 

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)