Long distance LGV drivers will receive a payment in respect of each rest period spent away from the home base. The payment includes a subsistence element and sometimes a further amount calculated at normal time rate or as a round sum allowance. The part of any rest period payment calculated at the time rate or additional rounded sum payment is chargeable to tax.
The subsistence allowance will cover the cost of the evening meal and breakfast in addition to the cost of overnight accommodation.
It is the Company's responsibility to ensure that payments made to employees are legal and valid.
This content requires a Croner-i subscription.
Existing subscriber? Log in
Contact us to discuss your requirements.
0800 231 5199