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HMRC internal manual

Employment Income Manual

From:
HM Revenue & Customs
Published:
22 May 2014
Updated:
15 July 2026 - See all updates

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

Lodging or overnight subsistence allowance

PeriodAllowance per night
From 20 July 2026£53.36
30 June 2025 to 19 July 2026 Â£51.97


Travel allowance payments

Rates payable in kilometre (km). 

From 30 June 2025 to 19 July 2026

DistanceTotalTaxable
0-14 kmNil-
15 km£7.37£2.06
16 km£7.87£2.30
17 km£8.39£2.55
18 km£8.88£2.76
19 km£9.29£3.01
20 km£9.70£3.23
21 km£9.95£3.58
22 km£10.36£3.70
23 km£10.62£3.94
24 km£10.84
£4.13
25 km£11.07£4.36
26 km£11.39£4.61
27 km£11.64£4.85
28 km£11.86£5.09
29 km£12.10£5.32
30 km£12.25£5.54
31 km£12.49£5.76
32 km£12.77£5.98
33 km£13.06£6.22
34 km£13.20
£6.47
35 km£13.52
£6.68
36 km£13.77
£6.91
37 km£14.11£7.10
38 km£14.41£7.37
39 km£14.73
£7.65
40 km£15.14
£7.83
41 km£15.53£8.08
42 km£15.89£8.33
43 km£16.30£8.52
44 km£16.62£8.80
45 km£17.23£8.99
46 km£17.39£9.25
47 km£17.73£9.47
48 km£18.14£9.70
49 km£18.55£9.89
50 km£18.82£10.17

From 20 July 2026

DistanceTotal Taxable 
14
Nil-
15£7.57£2.12
16£8.08£2.36
17£8.62£2.62
18£9.12£2.83
19£9.54£3.09
20£9.96£3.32
21£10.22£3.68
22£10.64£3.80
23£10.91£4.05
24£11.13£4.24
25£11.37£4.48
26£11.70£4.73
27£11.95£4.98
28£12.18£5.23
29£12.43£5.46
30£12.58£5.69
31£12.83£5.92
32£13.11£6.14
33£13.41£6.39
34£13.56£6.64
35£13.89£6.86
36£14.14£7.10
37£14.49£7.29
38£14.80£7.57
39£15.13£7.86
40£15.55£8.04
41£15.95£8.30
42£16.32£8.55
43£16.74£8.75
44£17.07£9.04
45£17.70£9.23
46£17.86£9.50
47£18.21£9.73
48£18.63£9.96
49£19.05£10.16
50£19.33£10.44