SolvedEIM71330 | Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Engineering Construction Industry
From HM Revenue & Customs · Employment Income Manual
Lodging or overnight subsistence allowance
| Period | Allowance per night |
|---|---|
| 4 May 2026 onwards | £53.09 |
| 6 January 2025 to 3 May 2026 | £50.81 |
| 8 January 2024 to 5 January 2025 | £48.16 |
| 09 January 2023 to 7 January 2024 | £43.27 |
| 10 January 2022 to 8 January 2023 | £42.21 |
| 6 January 2020 to 9 January 2022 | £41.18 |
| 7 January 2019 to 5 January 2020 | £40.37 |
| 8 January 2018 to 6 January 2019 | £39.37 |
The rates above can be paid free of tax, provided the conditions outlined in EIM71307 are satisfied. There is also a London supplement (not included in the above figures) which is taxable.
Travel allowances
Rates payable from January 2016
| Distance (miles) | 4 May 2026 onwards | 6 January 2025 to 3 May 2026 | 8 January 2024 to 5 January 2025 | 09 January 2023 to 7 January 2024 | 10 January 2022 to 18 January 2023 | 6 January 2020 to 9 January 2022 | 7 January 2019 to 5 January 2020 |
|---|---|---|---|---|---|---|---|
| - | - | Total (taxable) | Total (taxable) | Total (taxable) | Total (taxable) | ||
| 2.01 to 8 | Nil | Nil | Nil | Nil | Nil | Nil | Nil |
| 8.01 to 11 | £3.69 (£3.69) | £3.53 (£3.53) | £3.35 (£3.35) | £3.01 (£3.01) | £2.94 (£2.94) | £2.87 (£2.87) | £2.81 (£2.81) |
| 11.01 to 14 | £7.48 (£6.04) | £7.16 (£5.78) | £6.79 (£5.48) | £6.10 (£4.92) | £5.95 (£4.80) | £5.08 (£4.68) | £5.69 (£5.69) |
| 14.01 to 17 | £11.85 (£9.78) | £11.34 (£9.36) | £10.75 (£8.87) | £9.66 (£7.97) | £9.42 (£7.78) | £9.19 (£7.59) | £9.01 (£7.44) |
| 17.01 to 20 | £15.60 (£10.88) | £14.93(£10.41) | £14.15 (£9.87) | £12.71 (£8.87) | £12.40 (£8.65) | £12.10 (£8.44) | £11.86 (£8.27) |
| 20.01 to 25 | £18.98 (£12.56) | £18.16 (£12.02) | £17.21 (£11.39) | £15.46 (£10.23) | £15.08 (£9.98) | £14.71 (£9.74) | £14.42 (£9.55) |
| 25.01 to 30 | £21.64 (£13.90) | £20.71 (£13.30) | £19.63 (£12.61) | £17.64 (£11.33) | £17.21 (£11.05) | £16.79 (£10.78) | £16.46 (£10.57) |
| 30.01 to 35 | £23.85 (£15.02) | £22.82 (£14.37) | £21.63 (£13.62) | £19.43 (£12.24) | £18.96 (£11.94) | £18.50 (£11.65) | £18.14 (£11.42) |
| Over 35 | £25.93 (£16.04) | £24.81 (£15.35) | £23.52 (£14.55) | £21.13 (£13.07) | £20.61 (£12.75) | £20.11 (£12.44) | £19.72 (£12.20) |