EIM71338 - Tax treatment of particular occupations: S to Z: working rule agreements: rates of allowance paid under particular agreements: Technical Lighting and Access Specialists
Lodging or overnight subsistence allowance
| Period | Allowance per night (outside of the M25 boundary) | Allowance per night (within the M25 boundary) |
|---|---|---|
| 1 July 2024 onwards | £50.21 | £61.93 |
| 1 July 2023 to 30 June 2024 | £48.28 | £59.55 |
| 1 July 2022 to 30 June 2023 | £44.38 | £54.74 |
| 1 July 2021 to 30 June 2022 | £42.31 | £52.18 |
| 1 July 2020 to 30 June 2021 | £42.02 | £51.82 |
| 1 July 2019 to 30 June 2020 | £41.32 | £50.95 |
| 1 July 2018 to 30 June 2019 | £40.55 | £50.00 |
Travel allowance
HMRC is not aware that any travel allowances are paid under this working rule agreement. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)