HMRC does not consider that the purchase of items of ordinary
luggage, such as suitcases, qualifies for relief either as expenses
under Section 336 ITEPA 2003 or as capital allowances under Section
36 CAA 2001. We maintain that the luggage is neither purchased nor
used actually "in the performance of" the duties of an airline
pilot (see
EIM31650). A pilot's duties are,
primarily, to fly an aircraft from one place to another. They do
not include transporting clothing.
It follows that the industry wide FRE for airline pilots, and
other flight deck crew (see
EIM50052) does not include anything for
items of normal luggage, although the pilot's flight case is
included.
Any pilot who wishes to make a supplementary claim to relief
in respect of other items of luggage may do so without jeopardising
his or her entitlement to the £850 FRE. However, HMRC's view
is that such items do not qualify for relief, for the reason given
above.
