Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Refractory Users’ Association

Lodging or overnight subsistence allowance

### Period ### Allowance per night
   
3 January 2011 - 3 March 2013 £31.93 (plus inner London supplement £12.22)
4 March 2013 - 5 January 2014 £32.63 (plus £12.49)
6 January 2014 -4 January 2015 £33.35 (plus £12.76)
5 January 2015 - 3 January 2016 £34.25 (plus £13.10)
4 January 2016- 1 January 2017 £34.25 (plus £13.10)
2 January 2017 £35.00 (plus £13.34)
   
   
   

Travel Allowances

No figures are available.