HMRC has confirmed the Lodging Allowance rates, as tax-free payments, from Monday 6 January 2025 will increase by 4.1% to the following:
- Lodging Allowance will increase to £51.29 per night
- Annual Holiday Retention payments to increase to a maximum of £16.87 per night (£118.09 per week); and
- Weekend Retention payment to increase to £51.29 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.
