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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Tax treatment of particular occupations: S to Z: working rule agreements: rates of allowances paid under particular agreements: Mastic Asphalt Council

Lodging or overnight subsistence allowance

### Period ### Allowance per night
   
From 27 June 2005 to 4 September 2011 £25.00
From 5 September 2011 to 6 January 2013 £30.00
From 7 January 2013 to 5 January 2014 £30.90
From 6 January 2014 to £35.00

Travel allowance

The rates are as shown below. The daily travel allowance is shown on the left hand side of each column and the taxable element of the allowance is shown on the right hand side of the same column. For example, between 25 June 2006 - 24 June 2007, the daily travel allowance for a journey of 0-2 miles was £3.54, of which the taxable element was £1.67.

### Period

Distance | 26 June 2006 - 4 June 2007

Total (taxable) 25 June 2007 - 22 June 2008
Total (taxable) 23 June 2008 - 4 September 2011
Total (taxable) 5 September 2011 - 29 June 2014
Total (taxable) 30 June 2014 -          
             
  0 to 2 miles £3.54 (£1.67) £3.71 (£1.72) £3.89 (£1.78) £4.08 (£3.63) £4.33 (£3.88)
  2.01 to 4 miles £5.32 (£2.76) £5.57 (£2.84) £5.83 (£2.92) £6.12 (£3.87) £6.49 (£4.24)
  4.01 to 6 miles £7.57 (£3.50) £7.93 (£3.61) £8.31 (£3.74) £8.73 (£4.68) £9.26 (£5.21)
  6.01 to 8 miles £9.62 (£4.17) £10.08 (£4.33) £10.56 (£4.48) £11.09 (£5.24) £11.76 (£5.91)
  8.01 to 10 miles £11.38 (£4.76) £11.92 (£4.93) £12.49 (£5.12) £12.49 (£4.84) £13.91 (£6.26)
  10.01 to 12 miles £13.09 (£5.32) £13.71 (£5.52) £14.36 (£5.73) £15.08 (£5.63) £16.00 (£6.55)
  12.01 to 14 miles £15.41 (£6.09) £16.14 (£6.33) £16.91 (£6.58) £17.76 (£6.51) £18.84 (£7.59)
  14.01 to 15 miles £16.29 (£6.38) £17.06 (£6.63) £17.87 (£6.89) £18.76 (£5.71) £19.90 (£6.85)
  ### Country Allowances over 15 miles          
  15.01 to 25 miles £18.27 (£5.57) £19.14 (£5.78) £20.05 (£6.01) £21.05 (£7.10) £22.33 (£8.38) From 7/1/13
  25.01 to 35 miles £22.92 (£5.58) £24.00 (£5.80) £25.14 (£6.02) £26.40 (£4.98) £28.00 (£6.58) From 7/1/13
  Over 35 miles £30.60 (£1.00) £32.05 (£1.00) £33.57 (£1.00) £35.25 (£8.98) £37.00 £11.13) From 7/1/13