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This is a freeview 'At a glance' guide to the tax-free overnight subsistence allowance which be may be available to employed lorry drivers.

The rate is £34.90 from 1 January 2013.

Employers can also agree their own scale rate paid with HMRC.

Where the employer knows that the driver uses their sleeper cab, the amount paid free of tax should not exceed a reasonable reimbursement of:

Useful guides on this topic

Subsistence (employees)
This is a guide for employees: can I claim tax relief for subsistence? Subsistence is the tax term for food and drink.

Subsistence (employer's guide)
Subsistence is the tax term for food and drink. What can be claimed? What are the rules for employer intermediaries? How do claims affect VAT, NICs and Income Tax?

Travel (summary for employees)
What expenses can your employer reimburse? How might travel expenses affect income Tax and National Insurance Contributions? What journeys are allowable for tax relief?

Travel (employer's guide)
How do employers apply the tax rules to travel costs? What is available for subsistence costs? What are the rules on home-to-work travel?

External link

HMRC lorry drivers subsistence allowance: EIM66110.


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