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:
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) |
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) |
|
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) |
|
|