The tax free overnight subsistence allowance which be may be to employed lorry drivers is updated annually by HMRC.

The rate is £34.90 for the years ended 31/12/2013 - 31/12/2017, and £33.85 for the year ended 31 December 2012.*

  • This allowance is payable by employers when drivers have to spend the night away from home and their permanent workplace (if any). Where drivers have a sleeper cab 75% of the allowance may be paid. An HMRC approval notice must be applied for by the employer.
  • The allowance is subject to the rules in sections 337 and 338 ITEPA 2003.
  • This allowance is NOT available to self employed individuals.
  • See HMRC lorry drivers subsistence allowance: EIM66110.

* not tax year!

Comments (1)

Rated 0 out of 5 based on 0 voters
This comment was minimized by the moderator on the site

Can the night allowance be counted as part of your weekly wage or is it classed as a benefit and therefore deducted from the overall weekly wage before calculating NMW?

There are no comments posted here yet

Leave your comments

  1. Posting comment as a guest.
Rate this post:
Attachments (0 / 3)
Share Your Location


Enjoying our content? 

Sign up now to receive our unique FREE Tax Planning Tips and Advice Guide & our FREE Newsletter.

.Squirrel ad