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HMRC internal manual

Employment Income Manual

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 (outside of the M25 boundary) Allowance per night (within the M25 boundary)
1 July 2017 onwards £39.10 £44.97
1 July 2016 to 30 June 2017 £38.25 £44.00
1 July 2015 to 30 June 2016 £37.86 £42.56
1 July 2014 to 30 June 2015 £37.49 £42.14
24 June 2013 to 30 June 2014 £36.43 £40.95
25 June 2012 to 23 June 2013 £35.33 £39.72

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)