EIM71332 - Tax treatment of working rule agreements: rates of allowances paid under particular agreements: Plant Hire industry
The position up to 5 April 2013
Lodging or overnight subsistence allowances
| ### Period | ### Allowance per night |
|---|---|
| 2004/2005 | 拢31.93 (拢26.61 outside M25) |
| 2005/2006 | 拢33.05 (拢27.54) |
| 2006/2007 | 拢33.84 (拢28.20) |
| 2007/2008 | 拢35.26 (拢29.38) |
| 2008/2009 | 拢36.71 (30.58) |
| 2009/10 | 拢36.75 (拢30.61) |
| 2010/11 | 拢37.12 (拢30.92) |
| 2011/12 & 2012/13 | 拢38.24 (拢31.85) |
Note: Under the terms of the agreement reached with the plant hire industry, the lodging allowances shown above are only free of tax and NICs if the employee is working at a temporary workplace as defined for the Section 338 ITEPA 2003 travel rules, see EIM32000 onwards and EIM32075.
Travel allowances
These allowances are no longer included under the terms of the agreement reached with the plant hire industry and travel expenses should be dealt with in accordance with the guidance at EIM10000 onwards.
The position from 2013/14 onwards
The working rule agreement arrangements for the plant hire industry came to an end on 5 April 2013 and from 2013/14 onwards, employers working in this industry will need to have a dispensation agreed with HMRC (EIM30050 onwards) in order to make lodging and subsistence payments free of tax and without having to report them to HMRC.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)