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
6 January 2025 onwards £50.81
8 January 2024 to 5 January 2025 £48.16
09 January 2023 to 7 January 2024 £43.27
10 January 2022 to 8 January 2023 £42.21
6 January 2020 to 9 January 2022 £41.18
7 January 2019 to 5 January 2020 £40.37
8 January 2018 to 6 January 2019 £39.37

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 2016

Distance (miles) 6 January 2025 onwards 8 January 2024 to 5 January 2025
 09 January 2023 to 7 January 2024 10 January 2022 to 18 January 2023 6 January 2020 to 9 January 2022 7 January 2019 to 5 January 2020
 - - Total (taxable) Total (taxable) Total (taxable) Total (taxable)
2.01 to 8 Nil Nil Nil Nil Nil Nil
8.01 to 11 £3.53 (£3.53) £3.35 (£3.35) £3.01  (£3.01) £2.94 (£2.94) £2.87 (£2.87) £2.81 (£2.81)
11.01 to 14 £7.16 (£5.78) £6.79 (£5.48) £6.10 (£4.92) £5.95 (£4.80) £5.08 (£4.68) £5.69 (£5.69)
14.01 to 17 £11.34 (£9.36) £10.75 (£8.87)
 £9.66 (£7.97) £9.42 (£7.78) £9.19 (£7.59) £9.01 (£7.44)
17.01 to 20 £14.93(£10.41) £14.15 (£9.87) £12.71 (£8.87) £12.40 (£8.65) £12.10 (£8.44) £11.86 (£8.27)
20.01 to 25 £18.16 (£12.02) £17.21 (£11.39) £15.46 (£10.23) £15.08 (£9.98) £14.71 (£9.74) £14.42 (£9.55)
25.01 to 30 £20.71 (£13.30) £19.63 (£12.61) £17.64 (£11.33) £17.21 (£11.05) £16.79 (£10.78) £16.46 (£10.57)
30.01 to 35 £22.82 (£14.37) £21.63 (£13.62) £19.43 (£12.24) £18.96 (£11.94) £18.50 (£11.65) £18.14 (£11.42)
Over 35 £24.81 (£15.35) £23.52 (£14.55) £21.13 (£13.07) £20.61 (£12.75) £20.11 (£12.44) £19.72 (£12.20)