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Readers' Forum query 'Dispensation drop' published with replies in Taxation,
17 January 2002 at page 371.
The query
The Inspector withdrew a dispensation relating to overnight allowances of construction industry staff. The dispensation covered payments of up to £60 per night and this was replaced with one covering only £30 per night.
Synopsis of replies published
Readers' Forum query 'Dispensation drop' published with replies in Taxation,
17 January 2002 at page 371.
The query
The Inspector withdrew a dispensation relating to overnight allowances of construction industry staff. The dispensation covered payments of up to £60 per night and this was replaced with one covering only £30 per night.
Synopsis of replies published
'Johnson' had encountered a problem of a similar nature but eventually had provincial hotel costs of £60 per night agreed. 'Wentworth' pointed out that employees in the TV and film industries have an agreed overnight allowance of £60 outside London and the querist's client should claim equal treatment under the Taxpayer's Charter.
Outcome
The querist took the advice of 'Wentworth' and explained to the Revenue the disparity in treatment of different classes of taxpayers and how this was not in accordance with the Taxpayer's Charter. He had already sent in information supporting the original allowance. By return of post, the dispensation was reinstated.
