Tax Rates

Advisory subsistence rates (benchmark rates)

On 6 April 2009 HMRC introduced a scheme that allowed payment of tax-free subsistence to employees travelling on business. To use the scheme you had to notify HMRC first, but since 6 April 2016 that is not necessary. From this date a system of benchmark rates came in force which are set out in regulations. The rates are set as follows:
Minimum journey time
Maximum amount of meal allowance