EIM71327 - Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Building and Engineering Services Association
Lodging or overnight subsistence allowance
| Period | Allowance per night |
|---|---|
| 2 October 2023 onwards | £48.86 |
| 3 October 2022 to 1 October 2023 | £45.04 |
| 4 October 2021 to 2 October 2022 | £42.53 |
| 5 October 2020 to 3 October 2021 | £41.70 |
| 7 October 2019 to 4 October 2020 | £41.50 |
Travel allowance
The Building Engineering Services Association (BESA) pays 2 elements of travel allowance:
- Daily Travelling Allowance payments
- Reimbursement of Fares
Daily Travelling Allowance payments
These relate to daily travelling time and are fully taxable.
Reimbursement of Fares
This can take the following forms:
- public transport fare for employee’s travel from centre to site - payable free of tax, or
- mileage rate of 25p (20p until 2018) per mile, all miles paid free of tax