§ Lord Chappleasked Her Majesty's Government:
What are the rates of travel, subsistence and overnight expenses paid to Inland Revenue employees; and whether such expenses are taxable.
§ Lord Mackay of ArdbrecknishThe current rates of travel, subsistence and overnight expenses paid to Inland Revenue employees are as follows:
Night Subsistence Allowance Discounted Undiscounted Inner London Class 1 £65.15 £97.40 Class 2 £65.15 £71.25 Class 3 £62.20 £67.25 Elsewhere Class 1 £62.40 £86.20 Class 2 £56.50 £62.70 Class 3 £51.65 £57.30
Day Sussistence Allowence Over 5 hours Over 10 hours £4.25 £9.30 Lodging Allowance Inner London Classes 1 and 2 £32.45 Class 3 £31.00 Elsewhere Classes 1 and 2 £31.00 Class 3 £29.20 Mileage Allowances Allowance rates shown are pence per mile Single Standard Rate Motor cars 36p Public Transport Rate All vehicles (including motor cycles) 23.8p Inland Revenue employees are subject to tax on their travel, subsistence and overnight expenses in the same way as all other employees and office holders.
Discounted rates are payable to Inland Revenue employees who stay in hotels with which the Inland Revenue have negotiated special accommodation rates. There are many of them at locations around the country. If Inland Revenue employees can find no accommodation available at a suitable hotel on the list, then they may claim the "undiscounted" rate.