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 for2004-05 - 2007-08 £ | Deduction for2008-09 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 andElectricity 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, healthcare assistants, phlebotomists and radiographers. See guidance at EIM67200 for shoes and stockings/tights allowance | 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.
