Overnight subsistence for lorry drivers

  • Overnight subsistence for lorry drivers 1

Changes to overnight subsistence allowances paid to lorry drivers mean an approval notice now has to be applied for to continue paying the Industry Scale Rate.

From 6 April 2017 where the employer is satisfied that the employee necessarily incurred expenses as a result of a night spent away from home and his or her permanent workplace (if any), HMRC accepts that a payment of 75% of the allowable figure (currently £34.90 per night ) does no more than reimburse the expense incurred when the driver uses their sleeper cab overnight.

Employers can apply to HMRC for an approval notice to use this rate, confirming that they have a procedure in place to check that:

  • the employees were away from their normal place of work or home in the performance of their duties; and
  • actually incurred and paid subsistence costs when away from their normal place of work or home. 

For more information, please contact us

W. www.accountica.com    E. info@accountica.com     T. 07919221876

Lorry drivers       Subsistence allowance        Industry Scale Rate