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HMRC internal manual

Employment Income Manual

Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Lift Industry

Lodging or overnight subsistence allowance

Period Allowance per night
1 October 2004 - 30 September 2005 £22.75
1 October 2005 30 September 2008 £23.36
1 October 2008 - £26.42

Travel allowance

HMRC holds no information on travel allowances paid under this working rule agreement.(This content has been withheld because of exemptions in the Freedom of Information Act 2000)