EIM71330 - Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Engineering Construction Industry

Lodging or overnight subsistence allowance

Period	Allowance per night
6 January 2025 onwards	£50.81
8 January 2024 to 5 January 2024	£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)	6 January 2025 onwards	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
8.01 to 11	£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	£7.16 (£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	£11.34 (£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	£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	£18.16 (£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	£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	£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	£24.81 (£15.35)	£23.52 (£14.55)	£21.13 (£13.07)	£20.61 (£12.75)	£20.11 (£12.44)	£19.72 (£12.20)