24 April 2014 by Crystal HR & Payroll Ltd
Tax treatment of lorry drivers: subsistence allowances paid to lorry drivers: approved amount
Where both of the conditions in EIM66105 are met the following amounts should be accepted as doing no more than reimburse the expenses of accommodation and subsistence in the United Kingdom.
Year ended |
Payment per night |
| 31 December 2013 | £34.90 |
| 31 December 2012 | £33.85 |
| 31 December 2011 | £32.20 |
| 31 December 2010 | £30.75 |
| 31 December 2009 | £30.75 |
| 31 December 2008 | £29.85 |
| 31 December 2007 | £28.62 |
| 31 December 2006 | £27.55 |
| 31 December 2005 | £26.90 |
| 31 December 2004 | £26.00 |
| 31 December 2003 | £25.15 |
| 31 December 2002 | £24.50 |
| 31 December 2001 | £24.30 |
| 31 December 2000 | £23.55 |
Where greater sums are paid, see EIM66115.
Where the lorry has a sleeper cab, see EIM66130.
