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HMRC internal manual

Employment Income Manual

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 2017 onwards £39.30
3 October 2016 to 1 October 2017 £38.50
5 October 2015 to 2 October 2016 £37.25
6 October 2014 to 4 October 2015 £36.82
7 October 2013 to 5 October 2014 £36.00
2 October 2012 to 6 October 2013 £35.00

Travel allowance

The HVCA pays 2 elements of travel allowance:

  • daily travelling allowance payments - these relate to travelling time and are fully taxable
  • reimbursement of fares - this can take the following forms:

    • public transport fare for employee’s travel from home to site - with first £1 a day treated as taxable, or
    • mileage rate of 20p (12.5p until 2004) a mile, with first £1 a day treated as taxable