EIM71342 | Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Scottish and Northern Ireland Joint Industry Board (SNIJIB)
From HM Revenue & Customs · Employment Income Manual
Lodging or overnight subsistence allowance
| Period | Allowance per night |
|---|---|
| 24 August 2026 onwards | £53.40 |
| 7 July 2025 to 23 August 2026 | £50.00 |