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 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.