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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Demolition industry

Lodging or overnight subsistence allowance

Period Allowance per night
   
20 July 2004 - 19 July 2005 £32.35
20 July 2005 - 19 July 2015 £35.00
20 July 2015 - £36.00

Travelling time and travelling allowance payments

Rates payable at selected kilometre intervals are as follows. You may accept amounts paid for intermediate distances as long as they fall within the figures at either end of the range. For example, if an employer pays £6.30 in total for a 17 km journey during September 2014, as this is between £6.36 for 15 km and £8.62 for 20 km, you should accept this amount.

Period Distance 20 July 2007 - 19 July 2010 20 July 2007 - 19 July 2010 20 July 2010 - 19 July 2011 20 July 2010 - 19 July 2011
         
  Total Taxable Total Taxable
0-14 km Nil   Nil  
15 km £5.12 £1.12 £5.68 £1.24
20 km £7.01 £1.75 £7.77 £1.94
30 km £9.67 £3.01 £10.71 £3.34
40 km £12.47 £4.25 £13.82 £4.71
50 km £15.72 £5.51 £17.43 £6.11
60 km £18.58 £6.76 £20.61 £7.50
70 km £21.43 £8.01 £23.74 £8.87
75 km £22.86 £8.64 £25.34 £9.58
Period Distance 20 July 2011 - 19 July 2012 20 July 2011 - 19 July 2012 20 July 2012 - 19 July 2014 20 July 2012 - 19 July 2014
         
  Total Taxable Total Taxable
0-14 km Nil   Nil  
15 km £5.85 £1.28 £5.99 £1.31
20 km £8.01 £2.00 £8.21 £2.05
30 km £11.02 £3.43 £14.30 £3.52
40 km £14.23 £4.85 £14.58 £4.97
50 km £17.95 £6.29 £18.40 £6.45
60 km £21.21 £7.72 £21.74 £7.91
70 km £24.45 £9.14 £25.06 £9.37
75 km £26.08 £9.86 £26.74 £10.11
Period Distance 20 July 2014 - 19 July 2015 20 July 2014 - 19 July 2015 20 July 2015 - 20 July 2015 -
         
  Total Taxable Total Taxable
0-14 km Nil   Nil  
15 km £6.36 £1.38 £6.45 £1.41
20 km £8.62 £2.15 £8.86 £2.21
30 km £11.87 £3.70 £12.16 £3.79
40 km £15.31 £5.22 £15.69 £5.35
50 km £19.32 £6.77 £19.80 £6.94
60 km £22.83 £8.31 £23.39 £8.51
70 km £26.31 £9.84 £26.97 £10.08
75 km £28.08 £10.62 £28.78 £10.88