ECIA - Engineering Construction Industry Association

Engineering Construction Industry Association

Taxation of the NAECI

HMRC have granted an extra-statutory concession for the taxation of travel and accommodation allowances within the National Agreement for the Engineering Construction Industry (NAECI).

These arrangements, which are agreed between HMRC and the NJC, allow modified taxation procedures including tax-free payment, to apply in certain defined circumstances, to some of the allowances within the National Agreement. However, they only apply where both the employer and the employee adopt the full terms and conditions of the NAECI.

Further details about taxation treatment of NAECI allowances can be found on the NJC website NJC Website

ECIA in additon has a specialist tax advisory service. If you require further information please contact us at or telephone 0207 799 2000 and we will put you through to our advisor.


Below you can read the Taxation Newsletters -



JTC April 2023

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