EIM71325 | Tax treatment of working rule agreements: rates of allowances paid under particular agreements: the Construction Industry Joint Council

From HM Revenue & Customs · Employment Income Manual

Lodging or overnight subsistence allowance

Period	Allowance per night
From 20 July 2026	£53.69
30 June 2025 to 19 July 2026	£51.97
24 June 2024 to 29 June 2025	£50.65
25 June 2023 to 23 June 2024	£49.08
9 January 2023 to 24 June 2023	£44.58
25 July 2022 to 8 January 2023	£43.74
28 June 2021 to 24 July 2022	£41.66
24 June 2019 to 27 June 2021	£40.76

Travel allowance

Rates payble in miles from 20 July 2026

Miles	Fare (not taxed)
9	£6.09
10	£6.58
11	£7.11
12	£7.60
13	£8.10
14	£8.59
15	£9.08
16	£9.57
17	£10.06
18	£10.57
19	£11.05
20	£11.49
21	£11.92
22	£12.32
23	£12.75
24	£13.20
25	£13.61
26	£14.04
27	£14.45
28	£14.91
29	£15.31
30	£15.72
31	£16.11
32	£16.50
33	£16.89
34	£17.28
35	£17.70
36	£18.10
37	£18.48
38	£18.87
39	£19.29
40	£19.69
41	£20.08
42	£20.47
43	£20.88
44	£21.29
45	£21.66
46	£22.05
47	£22.47
48	£22.87
49	£23.25
50	£23.66

Rates payable in miles from 30 June 2025 to 19 July 2026

Miles	Fare (not taxed)
9	£5.90
10	£6.37
11	£6.88
12	£7.36
13	£7.84
14	£8.32
15	£8.79
16	£9.26
17	£9.74
18	£10.23
19	£10.70
20	£11.12
21	£11.54
22	£11.93
23	£12.34
24	£12.78
25	£13.18
26	£13.59
27	£13.99
28	£14.43
29	£14.82
30	£15.22
31	£15.60
32	£15.97
33	£16.35
34	£16.73
35	£17.13
36	£17.52
37	£17.89
38	£18.27
39	£18.67
40	£19.06
41	£19.44
42	£19.82
43	£20.21
44	£20.61
45	£20.97
46	£21.35
47	£21.75
48	£22.14
49	£22.51
50	£22.90

Rates payable in miles from 24 June 2024 to 29 June 2025

Miles	Fare (not taxed)
9	£5.75
10	£6.21
11	£6.71
12	£7.17
13	£7.64
14	£8.11
15	£8.57
16	£9.03
17	£9.49
18	£9.97
19	£10.43
20	£10.84
21	£11.25
22	£11.63
23	£12.03
24	£12.46
25	£12.85
26	£13.25
27	£13.64
28	£14.06
29	£14.44
30	£14.83
31	£15.20
32	£15.57
33	£15.94
34	£16.31
35	£16.70
36	£17.08
37	£17.44
38	£17.81
39	£18.20
40	£18.58
41	£18.95
42	£19.32
43	£19.70
44	£20.09
45	£20.44
46	£20.81
47	£21.20
48	£21.58
49	£21.94
50	£22.32

Rates payable in miles from 25 June 2023 to 23 June 2024

Miles	Fare (not taxed)
9	£5.57
10	£6.02
11	£6.50
12	£6.95
13	£7.40
14	£7.86
15	£8.30
16	£8.75
17	£9.20
18	£9.66
19	£10.11
20	£10.50
21	£10.90
22	£11.27
23	£11.66
24	£12.07
25	£12.45
26	£12.84
27	£13.22
28	£13.62
29	£13.99
30	£14.37
31	£14.73
32	£15.09
33	£15.46
34	£15.80
35	£16.18
36	£16.55
37	£16.90
38	£17.26
39	£17.64
40	£18.00
41	£18.36
42	£18.72
43	£19.09
44	£19.47
45	£19.81
46	£20.17
47	£20.54
48	£20.91
49	£21.26
50	£21.63

Rates payable in miles from 9 January 2023 to 24 June 2023

Miles	Fare (not taxed)
9	£5.06
10	£5.47
11	£5.90
12	£6.31
13	£6.72
14	£7.14
15	£7.54
16	£7.95
17	£8.36
18	£8.77
19	£9.18
20	£9.54
21	£9.90
22	£10.24
23	£10.59
24	£10.96
25	£11.31
26	£11.66
27	£12.01
28	£12.37
29	£12.71
30	£13.05
31	£13.38
32	£13.71
33	£14.04
34	£14.35
35	£14.70
36	£15.03
37	£15.35
38	£15.68
39	£16.02
40	£16.35
41	£16.68
42	£17.00
43	£17.34
44	£17.68
45	£17.99
46	£18.32
47	£18.66
48	£18.99
49	£19.31
50	£19.65

Rates payable in miles from 25 July 2022 to 8 January 2023

Miles	Fare (not taxed)
9	£4.97
10	£5.37
11	£5.79
12	£6.20
13	£6.59
14	£7.00
15	£7.40
16	£7.80
17	£8.20
18	£8.61
19	£9.01
20	£9.37
21	£9.71
22	£10.05
23	£10.40
24	£10.75
25	£11.10
26	£11.44
27	£11.79
28	£12.14
29	£12.47
30	£12.81
31	£13.12
32	£13.45
33	£13.78
34	£14.08
35	£14.43
36	£14.75
37	£15.07
38	£15.38
39	£15.72
40	£16.04
41	£16.37
42	£16.68
43	£17.02
44	£17.35
45	£17.65
46	£17.98
47	£18.31
48	£18.64
49	£18.95
50	£19.28

Rates payable in miles from 28 June 2021 to 24 July 2022

Miles	Fare (not taxed)
9	£4.73
10	£5.11
11	£5.51
12	£5.90
13	£6.28
14	£6.67
15	£7.05
16	£7.43
17	£7.81
18	£8.20
19	£8.58
20	£8.92
21	£9.25
22	£9.57
23	£9.90
24	£10.24
25	£10.57
26	£10.90
27	£11.23
28	£11.56
29	£11.88
30	£12.20
31	£12.50
32	£12.81
33	£13.12
34	£13.41
35	£13.74
36	£14.05
37	£14.35
38	£14.65
39	£14.97
40	£15.28
41	£15.59
42	£15.89
43	£16.21
44	£16.52
45	£16.81
46	£17.12
47	£17.44
48	£17.75
49	£18.05
50	£18.38

The scale is for both the outward and return journeys. Therefore, someone travelling 50 miles to site under this scale would receive £18.38 for a 100 mile round trip. (£0.1838 per mile)