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!

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