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
subscription.
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).
