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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Tax treatment of particular occupations: S to Z: working rule agreements: rates of allowance paid under particular agreements: Technical Lighting and Access Specialists

Lodging or overnight subsistence allowance

### Period ### Allowance per night
(Figures in brackets apply within the M25 boundary)    
     
  26 June 2006 - 24 June 2007 £29.43 (£32.83)
  25 June 2007 - 29 June 2008 £30.75 (£34.31)
  30 June 2008 - 27 June 2010 £32.00 (£36.00)
  28 June 2010 - 26 June 2011 £33.63 of which £33.09 free of tax
(£37.84 of which £37.22 free of tax)    
  27 June 2011 - 24 June 2012 £34.81 of which £34.27 free of tax
(£39.15 of which £38.53 free of tax)    
  25 June 2012 - 23 June 2013 £35.33 (£39.72)
  24 June 2013 - 30 June 2014 £36.43 (£40.95)
  1 July 2014 - 30 June 2015 £37.49 (£42.14)
  1 July 2015 - £37.86 (£42.56)

Travel allowance

HMRC is not aware that any travel allowances are paid under this working rule agreement. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)