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