The industry wide FRE for airline pilots, and other flight deck
crew (see
EIM50052) does not include anything for
the purchase of a personal computer (including laptop computers).
HMRC is not satisfied that it is necessary for all airline pilots
to provide themselves with a computer for use in the performance of
their duties. Computers may be necessary, but we know that a number
of airline employers make computers available at the airports from
where the pilots are required to fly.
Any pilot who considers that he or she is entitled to capital
allowances for the purchase of a personal computer may ask for such
relief without jeopardising his or her entitlement to the £850
FRE. Such requests should be considered on their merits by
reference to the guidance at
EIM36500 onwards.
