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HMRC internal manual

Employment Income Manual

From:
HM Revenue & Customs
Published:
Updated:
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  1. Contents
  2. EIM70199
  3. EIM71330

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

Lodging or overnight subsistence allowance

### Period ### Allowance per night
   
4 January 2010 - 3 January 2011 £31.67
4 January 2011 - 1 April 2012 £33.16
2 April 2012 - 6 January 2013 £34.45
7 January 2013 - 5 January 2014 £35.14
6 January 2014 - 4 January 2015 £35.95
5 January 2015 - 3 January 2016 £37.10
4 January 2016 - 8 January 2017 £37.66
9 January 2017 £38.41

 

The rates above can be paid free of tax, provided the conditions outlined in EIM71307 are satisfied. There is also a London supplement (not included in the above figures) which is taxable.

 

Travel allowances

Rates payable from January 2009 are as follows:

Period
Distance 5 January 2009 -

3 January 2010

Total (Taxable) 4 January 2010 - 3 January 2011
Total (Taxable) 4 January 2011 -

3 June 2012

Total (Taxable) 4 June 2012 -

6 January 2013

Total (Taxable)          
           
  2.01 to 5 miles Nil Nil Nil Nil
  5.01 to 8 miles Nil Nil Nil Nil
  8.01 to 11 miles £2.16 (£2.08) £2.20 (£2.10) £2.30 (£2.15) £2.39 (£2.39)
  11.01 to 14 miles £4.37 (£3.18) £4.46 (£3.23) £4.67 (£3.33) £4.85 (£3.92)
  14.01 to 17 miles £6.94 (£4.47) £6.71 (£4.36) £7.41 (£4.70) £7.70 (£6.35)
  17.01 to 20 miles £9.13 (£5.56) £9.31 (£5.65) £9.75 (£5.87) £10.13 (£7.06)
  20.01 to 25 miles £11.09 (£6.54) £11.31 (£6.65) £11.84 (£6.92) £12.30 (£8.15)
  25.01 to 30 miles £12.65 (£7.32) £12.90 (£7.45) £13.51 (£7.75) £14.04 (£9.02)
  30.01 to 35 miles £13.95 (£9.97) £14.23 (£8.11) £14.90 (£8.45) £15.48 (£9.74)
  Over 35 miles £15.17 (8.58) £15.47 (£8.73) £16.20 (£9.10) £16.83 (£10.41)

 

Period
Distance 7 January 2013 - 5 January 2014
Total (Taxable) 6 January 2014 - 4 January 2015
Total (Taxable) 5 January 2015 -3 January 2016 
Total (Taxable)          
           
  2.01 to 5 miles Nil Nil Nil  
  5.01 to 8 miles Nil Nil Nil  
  8.01 to 11 miles £2.44 (£2.44) £2.50 (2.50) £2.58 (£2.58)  
  11.01 to 14 miles £4.95 (£4.00) £5.06 (£4.09) £5.22 (£4.22)  
  14.01 to 17 miles £7.85 (£6.48) £8.03 (£6.63) £8.29 (£6.84)  
  17.01 to 20 miles £10.33 (£7.20) £10.57 (£7.37) £10.91 (£7.61)  
  20.01 to 25 miles £12.55 (£8.31) £12.84 (£8.50) £13.25 (£8.77)  
  25.01 to 30 miles £14.32 (£9.20) £14.65 (£9.41) £15.12 (£9.71)  
  30.01 to 35 miles £15.79 (£9.94) £16.15 (£10.17) £16.67 (£10.50)  
  Over 35 miles £17.17 (£10.62) £17.56 (£10.86) £18.12 (£11.21)  

 

 

Period
Distance 4 January 2016 -

8 January 2017 

Total (Taxable) 9 January 2017 -

 

Total (Taxable)          
           
  2.01 to 5 miles Nil Nil    
  5.01 to 8 miles Nil Nil    
  8.01 to 11 miles £2.62 (£2.62) £2.67 (£2.67)    
  11.01 to 14 miles £5.30 (£4.28) £5.41 (£4.37)    
  14.01 to 17 miles £8.41 (£6.94) £8.58 (£7.08)    
  17.01 to 20 miles £11.07 (£7.72) £11.29 (£7.87)    
  20.01 to 25 miles £13.45 (£8.90) £13.72 (£9.08)    
  25.01 to 30 miles £15.35 (£9.86) £15.66 (£10.06)    
  30.01 to 35 miles £16.92 (£10.66) £17.26 (£10.87)    
  Over 35 miles £18.39 (£11.38) £18.76 (£11.61)    

 

 

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