Subscriptions to the British Airline Pilots’ Association
(BALPA) qualify for relief under Section 344 ITEPA 2003 for 2003/04
onwards. Relief is due for two-thirds of the member’s annual
Relief for a pilot’s BALPA subscriptions is due in addition to the nationally agreed Flat Rate Expenses (FRE) allowance which applies for 2006/07 onwards (see EIM50050 onwards).