SolvedEIM71326 | Tax treatment of particular occupations: S to Z: working rule agreements: rates of allowances paid under particular agreements: Electrical Contractors' Association
From HM Revenue & Customs · Employment Income Manual
Lodging or overnight subsistence allowance
| Period | Allowance (per night) |
|---|---|
| 4 Jaunary 2027 | £54.95 |
| 5 January 2026 to 3 January 2027 | £53.09 |
| 6 January 2025 to 4 January 2026 | £51.29 |
| 1 January 2024 to 5 January 2025 | £49.27 |
| 2 January 2023 to 31 December 2023 | £44.79 |
| 3 January 2022 to 1 January 2023 | £42.66 |
| 4 January 2021 to 2 January 2022 | £42.28 |
| 6 January 2020 to 3 January 2021 | £41.70 |
Travel allowances
Operatives who are required to start and finish at the normal starting and finishing time on jobs that are 15 miles and over from the shop receive payment for travelling time (taxable) and, where transport is not provided by the employer, travel allowance (not taxable). The rates that apply from 5 January 2015 are set out in the following table. The distance is measured by reference to a one way journey and not to the return journey.
| Distance (miles) | Payment (5 January 2015 to 3 January 2016) | Payment (from 4 January 2016 to 1 January 2017) |
|---|---|---|
| Up to 15 | Nil | Nil |
| Over 15 and up to 20 | £3.62 | £3.73 |
| Over 20 and up to 25 | £4.81 | £4.95 |
| Over 25 and up to 35 | £6.34 | £6.53 |
| Over 35 and up to 55 | £10.10 | £10.40 |
| Over 55 and up to 75 | £12.37 | £12.74 |
| For each additional 10 mile band | £2.17 | £2.24 |
| Example | Over 75 miles and up to 85 miles £14.54 in total | N |
Payment from 2 January 2017
The mileage allowance will consist of 2 types of allowances:
a taxable mileage rate for those operatives and apprentices for whom transport has been provided
a non-taxable mileage rate for those operatives and apprentices using their own transport from the shop to their place of work.
Non-taxable mileage allowance
| Period | Amount per mile |
|---|---|
| 7 January 2019 onwards | 22 pence |
| 2 January 2017 to 6 January 2019 | 21 pence |
The non-taxable mileage allowance will not be payable for jobs under 15 actual miles from shop to place of work and for the subsequent return journey.
The agreement is governed by the English Joint Industry Board (JIB) and Scottish JIB (SJIB) collective agreements for the electrical contracting industry.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)