EIM71341 | Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Federation of Master Builders (BATJIC)

From HM Revenue & Customs · Employment Income Manual

Lodging or overnight subsistence allowance

The Daily Fare Allowance (tax-free) is only paid one way, in accordance with the table below.

Distance (kilometres)	Daily Fare Allowance from 22 June 2020 to 20 June 2021	Daily Fare Allowance from 21 June 2021 to 19 June 2022	From 20 June 2022
1 to 6	Nil	Nil	Nill
7	£0.51	£0.52	£0.55
8	£1.04	£1.05	£1.11
9	£1.56	£1.57	£1.66
10	£2.08	£2.10	£2.22
11	£2.65	£2.67	£2.82
12	£3.15	£3.18	£3.35
13	£3.67	£3.70	£3.90
14	£4.19	£4.23	£4.46
15	£4.72	£4.76	£5.02
16	£5.12	£5.17	£5.45
17	£5.42	£5.47	£5.77
18	£5.74	£5.79	£6.11
19	£6.06	£6.11	£6.45
20	£6.23	£6.29	£6.64
21	£6.48	£6.54	£6.90
22	£6.72	£6.78	£7.15
23	£6.86	£6.92	£7.30
24	£7.02	£7.08	£7.47
25	£7.22	£7.29	£7.69
26	£7.40	£7.47	£7.88
27	£7.52	£7.59	£8.01
28	£7.66	£7.73	£8.16
29	£7.75	£7.82	£8.25
30	£7.93	£8.00	£8.44
31	£8.10	£8.17	£8.62
32	£8.23	£8.30	£8.76
33	£8.43	£8.51	£8.98
34	£8.52	£8.60	£9.07
35	£8.79	£8.87	£9.36
36	£8.91	£8.99	£9.48
37	£9.10	£9.18	£9.68
38	£9.39	£9.48	£10.00
39	£9.53	£9.62	£10.15
40	£9.82	£9.91	£10.46
41	£10.05	£10.14	£10.70
42	£10.29	£10.38	£10.95
43	£10.52	£10.62	£11.20
44	£10.77	£10.87	£11.47
45	£10.99	£11.09	£11.70
46	£11.28	£11.38	£12.01
47	£11.49	£11.59	£12.23
48	£11.72	£11.83	£12.48
49	£11.98	£12.09	£12.75
50	£12.20	£12.31	£12.99

Daily Fare Allowance in excess of 50 kilometres is 28 pence per kilometre.