EIM50052 - Airline pilots: industry wide FRE for 2006/07 onwards: details
The basic FRE agreed for uniformed airline pilots, co-pilots and
other uniformed flight deck crew is £850. A further deduction
(EXP) of £100 has been agreed to cover the allowable cost of
travel to certain regular, specified activities (see
EIM50060).
The basic £850 FRE is deemed to cover all potentially
allowable expenditure by the employees concerned (other than
travelling expenses) except:
- The provision of uniforms, where these are required to be worn but are not provided by the employer (see EIM50053)
- The provision of a noise-cancelling headset, where one is not provided by the employer (see EIM50054).
Pilots seeking relief for the two bulleted items above may do so
without jeopardising their entitlement to the £850 FRE.
However, if a pilot wishes to obtain relief for the actual
costs of other allowable items in a particular tax year they cannot
take advantage of the FRE. In that case their relief will be based
solely on their actual, vouched, qualifying costs in that year. By
"qualifying costs" we mean amounts for which a deduction is due
under
- Section 336 ITEPA 2003 (see generally EIM31600 onwards) and
- Section 36 CAA 2001 (see generally EIM36500) onwards).
EIM50051 provides a summary of the things for which relief may
be due in a given year. There is a list of items included in the
FRE at
EIM50059.
As regards luggage, and personal computers, see
EIM50055 and
EIM50056 respectively.
See also
