The agreements provide details on what workers need to be paid in terms of commuting and subsistence, night pay, etc., in order to give workers certainty about what to expect from their employers. However, in the absence of further guidance from HMRC, the tax situation of the amounts covered by the agreements would remain uncertain. Indeed, the rules relating to the deductibility of travel and subsistence allowances vary according to the length of time the employee works at a particular location and whether or not HMRC explains, under EIM 50605ff. how certain construction and civil engineering workers can receive travel and accommodation allowances under regulated work arrangements without deducting taxes under the PAYE. Working arrangements are developed between employers` associations and trade unions and set the working conditions of many workers in construction and related sectors. Such agreements can help avoid labour disputes and simplify the process of negotiating terms between a very large number of different employers and employees. In addition, expenses such as travel and accommodation expenses paid to employees under a WRA are not considered income for tax purposes. From Monday 24 June 2019, the following basic wage rates and allowances will apply: Currently, the national minimum wage for people aged 21 to 24 is £7.70 per hour and the national living wage for people aged 25 and over is currently £8.21 per hour. These will increase from 1 April 2020.