EIM71328 | Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Lift Industry
From HM Revenue & Customs · Employment Income Manual
Lodging or overnight subsistence allowance
| Period | Allowance per night |
|---|---|
| 1 October 2004 - 30 September 2005 | £22.75 |
| 1 October 2005 30 September 2008 | £23.36 |
| 1 October 2008 - | £26.42 |
Travel allowance
HMRC holds no information on travel allowances paid under this working rule agreement.(This content has been withheld because of exemptions in the Freedom of Information Act 2000)