Lodging Allowances 2022
HMRC have confirmed the Lodging Allowance rates, as tax free payments, from 3 January 2022 will increase by 0.9% to the following:
- Lodging Allowance will increase to £42.66 per night.
- Annual Holiday Retention payments to increase to a maximum of £14.04 per night (£98.28 per week); and
- Weekend Retention payment to increase to £42.66 per night
HMRC have also confirmed the Mileage Allowance payable under the National Working Rules can continue to be paid tax free.
Current Mileage Allowance remains at 22p per mile over 15 Miles each way. Current Mileage Rate remains at 12p per mile over 15 Miles each way.
Full details of JIB terms and conditions including the current wages are set out in the JIB Handbook here.