EIM71334 - Tax treatment of working rule agreements: rates of allowances paid under particular agreements: plumbing and mechanical engineering services
Lodging or overnight subsistence allowance
| Period | Allowance per night |
|---|---|
| 6 January 2025 onwards | £51.59 |
| 1 January 2024 to 6 January 2025 | £50.12 |
| 2 January 2023 to 31 December 2023 | £46.40 |
| 3 January 2022 to 1 January 2023 | £42.84 |
| 4 January 2021 to 2 January 2022 | £42.00 |
| 1 January 2020 to 3 January 2021 | £41.40 |
Travel allowance
Travel allowances are paid at the rate of 30 pence per mile. The first 4 miles each way are taxed in full. After the first 4 miles, 50% of the payment is paid tax-free and 50% is taxable.