EIM71331 - Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Demolition industry

Lodging or overnight subsistence allowance

Period	Allowance per night
20 July 2004 - 19 July 2005	£32.35
20 July 2005 - 19 July 2015	£35.00
20 July 2015 -	£36.00

Travelling time and travelling allowance payments

Rates payable at selected kilometre (km) intervals are as follows. You may accept amounts paid for intermediate distances as long as they fall within the figures at either end of the range. For example, if an employer pays £6.30 in total for a 17 km journey during September 2014, as this is between £6.36 for 15 km and £8.62 for 20 km, you should accept this amount.

Distance	20 July 2007 - 19 July 2010 (Total)	20 July 2007 - 19 July 2010 (Taxable)	20 July 2010 - 19 July 2011 (Total)	20 July 2010 - 19 July 2011 (Taxable)
0-14 km	Nil	-	Nil	-
15 km	£5.12	£1.12	£5.68	£1.24
20 km	£7.01	£1.75	£7.77	£1.94
30 km	£9.67	£3.01	£10.71	£3.34
40 km	£12.47	£4.25	£13.82	£4.71
50 km	£15.72	£5.51	£17.43	£6.11
60 km	£18.58	£6.76	£20.61	£7.50
70 km	£21.43	£8.01	£23.74	£8.87
75 km	£22.86	£8.64	£25.34	£9.58

Distance	20 July 2011 - 19 July 2012 (Total)	20 July 2011 - 19 July 2012 (Taxable)	20 July 2012 - 19 July 2014 (Total)	20 July 2012 - 19 July 2014 (Taxable)
0-14 km	Nil	-	Nil	-
15 km	£5.85	£1.28	£5.99	£1.31
20 km	£8.01	£2.00	£8.21	£2.05
30 km	£11.02	£3.43	£14.30	£3.52
40 km	£14.23	£4.85	£14.58	£4.97
50 km	£17.95	£6.29	£18.40	£6.45
60 km	£21.21	£7.72	£21.74	£7.91
70 km	£24.45	£9.14	£25.06	£9.37
75 km	£26.08	£9.86	£26.74	£10.11

Distance	20 July 2014 - 19 July 2015 (Total)	20 July 2014 - 19 July 2015 (Taxable)	20 July 2015 - (Total)	20 July 2015 - (Taxable)
0-14 km	Nil	-	Nil	-
15 km	£6.36	£1.38	£6.45	£1.41
20 km	£8.62	£2.15	£8.86	£2.21
30 km	£11.87	£3.70	£12.16	£3.79
40 km	£15.31	£5.22	£15.69	£5.35
50 km	£19.32	£6.77	£19.80	£6.94
60 km	£22.83	£8.31	£23.39	£8.51
70 km	£26.31	£9.84	£26.97	£10.08
75 km	£28.08	£10.62	£28.78	£10.88