Lodging Allowance increases for 2024

HMRC has confirmed the Lodging Allowance rates, as tax-free payments, from Monday 1st January 2024 will increase by 10% to the following: 

  • Lodging Allowance will increase to £49.27 per night;
  • Annual Holiday Retention payments to increase to a maximum of £16.21 per night (£113.47 per week); and
  • Weekend Retention payment to increase to £49.27 per night

HMRC has also confirmed the Mileage Allowance payable under the National Working Rules can continue to be paid tax-free. 

These special tax procedures are available to JIB member companies working under the JIB National Working Rule agreement.

Please contact the Industrial Relations Department on 01322 661600 or email ir@jib.org.uk if you have any queries.