EIM32712 – Other expenses: flat rate expenses: table of agreed amounts for 2004/05 onwards
Section 367 ITEPA 2003
The following table sets out the flat rate expenses fixed by the Treasury for 2004/05 onwards. Details of amounts for 2003/04 and earlier years can be found in the Coding business area of the PAYE Manual. They were previously at EP2260.
| Industry | Occupation | Deduction
for 2004-05 - 2007-08 £ | Deduction
for 2008-09 onwards £ |
| Agriculture | All workers. | 70 | 100 |
| Airlines | Pilots and co-pilots: see EIM50050 | ||
| Aluminium | a. Continual casting operators, process operators, de-dimplers, driers, drill punchers, dross unloaders, firemen, furnace operators and their helpers, leaders, mould-men, pourers, remelt department labourers and roll flatteners. | 130 | 140 |
|
| b. Cable hands, case makers, labourers, mates, truck drivers and measurers and storekeepers. | 60 | 80 |
|
| c. Apprentices. | 45 | 60 |
|
| d. All other workers. | 100 | 120 |
| Banks and Building Societies | Uniformed doormen and messengers. | 45 | 60 |
| Brass and Copper | Braziers, coppersmiths, finishers, fitters, moulders, turners and all other workers. | 100 | 120 |
| Building | a. Joiners and carpenters. | 105 | 140 |
|
| b. Cement works, roofing felt and asphalt labourers. | 55 | 80 |
|
| c. Labourers and navvies. | 45 | 60 |
|
| d. All other workers. | 85 | 120 |
| Building Materials | a. Stone masons.
| 85
| 120
|
|
| b. Tilemakers and
labourers.
| 45
| 60
|
|
| c. All other workers. | 55 | 80 |
| Clothing | a. Lacemakers, hosiery
bleachers, dyers, scourers and knitters, knitwear bleachers and
dyers.
| 45
| 60
|
|
| b. All other workers. | 45 | 60 |
| Constructional Engineering | a. Blacksmiths and their
strikers, burners, caulkers, chippers, drillers, erectors, fitters,
holders up, markers off, platers, riggers, riveters, rivet heaters,
scaffolders, sheeters, template workers, turners and welders.
| 115
| 140
|
|
| b. Banksmen, labourers,
shop-helpers, slewers and straighteners.
| 60
| 80
|
|
| c. Apprentices and
storekeepers.
| 45
| 60
|
|
| d. All other workers. | 75 | 100 |
| Electrical and
Electricity Supply | a. Those workers
incurring laundry costs only.
| 45
| 60
|
|
| b. All other workers. | 90 | 120 |
| Trades ancillary to engineering | a. Pattern makers.
| 120
| 140
|
|
| b. Labourers, supervisory
and unskilled workers.
| 60
| 80
|
|
| c. Apprentices and
storekeepers.
| 45
| 60
|
|
| d. Motor mechanics in
garage repair shop.
| 100
| 120
|
|
| e. All other workers. | 100 | 120 |
| Fire Service | Uniformed fire fighters and fire officers. | 60 | 80
|
| Food | All workers. | 45 | 60 |
| Forestry | All workers. | 70 | 100 |
| Glass | All workers. | 60 | 80 |
| Healthcare staff in the National Health Service, private hospitals and nursing homes | a. Ambulance staff on
active service
| 110
| 140
|
|
| b. Nurses, midwives,
chiropodists, dental nurses, occupational, speech, physiotherapists
and other therapists, phlebotomists and radiographers.
| 70
| 100
|
|
| c. Plaster room
orderlies, hospital porters, ward clerks, sterile supply workers,
hospital domestics and hospital catering staff.
| 60
| 100
|
|
| d. Laboratory staff,
pharmacists and pharmacy assistants.
| 45
| 60 |
|
| e. Uniformed ancillary staff: maintenance workers, grounds staff, drivers, parking attendants and security guards, receptionists and other uniformed staff. | 45 | 60 |
| Heating | a. Pipe fitters and
plumbers.
| 100
| 120
|
|
| b. Coverers, laggers,
domestic glaziers, heating engineers and all their mates.
| 90 | 120 |
|
| c. All gas workers and all other workers. | 70 | 100 |
| Iron Mining
| a. Fillers, miners and
underground workers.
| 100
| 120
|
|
| b. All other workers. | 75 | 100 |
| Iron and Steel | a. Day labourers, general
labourers, stockmen, timekeepers, warehouse staff and weighmen.
| 60
| 80
|
|
| b. Apprentices.
| 45 | 60 |
|
| c. All other workers. | 120 | 140 |
| Leather | a. Curriers (wet
workers), fellmongering workers and tanning operatives (wet).
| 55
| 80
|
|
| b. All other workers. | 45 | 60 |
| Particular Engineering | a. Pattern makers.
| 120
| 140
|
|
| b. Chainmakers; cleaners,
galvanisers, tinners and wire drawers in the wire drawing industry
and toolmakers in the lock making industry.
| 100 | 120 |
|
| c. Apprentices and
storekeepers.
| 45 | 60 |
|
| d. All other workers. | 60 | 80 |
| Police Force | Police officers (ranks up to and including Chief Inspector). | 110 (2007/08 only)
55 (2004/05 to 2006/07) | 140 |
|
| Community support
officers, and other police employees: see
EIM68130
|
|
|
| Precious Metals
| All workers. | 70 | 100 |
| Printing
| a. Letterpress
Section-electrical engineers (rotary presses), electrotypers, ink
and roller makers, machine minders (rotary), maintenance engineers
(rotary presses) and stereotypers.
| 105
| 140
|
|
| b. Bench hands
(periodical and bookbinding section), compositors (letterpress
section), readers (letterpress section) telecommunications and
electronic section wire room operators, warehousemen (paper box
making section).
| 45 | 60 |
|
| c. All other workers. | 70 | 100 |
| Prisons | Uniformed prison officers. | 55 | 80 |
| Public Service:
Docks and Inland Waterways. | a. Dockers, dredger
drivers and hopper steerers.
|
55 |
80 |
|
| b. All other workers.
| 45 | 60 |
| Public Service:
Public Transport. | a. Garage hands including
cleaners.
| 55 | 80 |
|
| b. Conductors and drivers. | 45 | 60 |
| Quarrying | All workers. | 70 | 100 |
| Railways | See the appropriate
category for craftsmen (for example engineers, vehicles, etc.)
All other workers. |
70 |
100 |
| Seamen
| Carpenters.
a. Passenger liners. |
165 |
165 |
|
| b. Cargo vessels, tankers, coasters and ferries. | 130 | 140 |
| Shipyards
| a. Blacksmiths and their
strikers, boilermakers, burners, carpenters, caulkers, drillers,
furnacemen (platers) holders up, fitters, platers, plumbers,
riveters, sheet iron workers, shipwrights, tubers and welders.
| 115
| 140
|
|
| b. Labourers.
| 60 | 80 |
|
| c. Apprentices and
storekeepers.
| 45 | 60 |
|
| d. All other workers. | 75 | 100 |
| Textiles and Textile Printing | a. Carders, carding
engineers, overlookers and technicians in spinning mills.
| 85
| 120
|
|
| b. All other workers. | 60 | 80 |
| Vehicles | a. Builders, railway
vehicle repairers and railway wagon lifters.
| 105
| 140
|
|
| b. Railway vehicle
painters, letterers, and builders’ and repairers’
assistants.
| 60 | 80 |
|
| c. All other workers. | 45 | 60 |
| Wood and Furniture | a. Carpenters,
cabinetmakers, joiners, wood carvers and woodcutting machinists.
| 115
| 140
|
|
| b. Artificial limb makers
(other than in wood), organ builders and packaging case makers.
| 90 | 120 |
|
| c. Coopers not providing
their own tools, labourers, polishers and upholsterers.
| 45 | 60 |
|
| d. All other workers. | 75 | 100 |
In the Table —
in the entry relating to aluminium, “firemen”
means persons engaged to light and maintain furnaces;
“constructional engineering” means engineering
undertaken on a construction site, including buildings, shipyards,
bridges, roads and other similar operations; and
“particular engineering” means engineering
undertaken on a commercial basis in a factory or workshop for the
purposes of producing components such as wire, springs, nails and
locks.
