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HMRC internal manual

Employment Income Manual

Tax treatment of working rule agreements: rates of allowances paid under particular agreements: plumbing and mechanical engineering services

Lodging or overnight subsistence allowance

Period Allowance per night
5 January 2019 onwards £40.60
5 January 2018 to 4 January 2019 £38.60
5 January 2016 to 4 January 2018 £36.00
5 January 2013 to 4 January 2016 £33.00
5 January 2004 to 4 January 2013 £28.35

Travel allowance

Travel allowances are paid at the rate of 30 pence per mile. The first 4 miles each way are taxed in full. After the first 4 miles, 50% of the payment is paid tax-free and 50% is taxable.