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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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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)
   
4 October 2010 2 October 2011 £32.68
2 October 2011 - start October 2012 £34.28
Start October 2012 - 6 October 2013 £35.00
7 October 2013 - 5 October 2014 £36.00
6 October 2014 - £36.82
5 October 2015 £37.25
3 October 2016 £38.50

Travel allowance

The HVCA pays two 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