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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 2004 to 4 January 2013 £28.35
5 January 2013 to 4 January 2016 £33.00
5 January 2016 onwards £36.00

Since 5 January 2004 the allowance has been £28.35 (plus taxable subsistence of £4.18 in London).

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.