The following table shows what is and is not covered by the industry wide FRE of £850 for 2006/07 onwards:
| Description of expense | Expenses and capital items eligible for relief | Expenses and capital items HMRC does not accept as eligible for relief |
| Uniform cleaning |  | |
| Uniform supplements:
Shirts, jumper, shoes, gloves | |
|
| Equipment:
Torch, CRP5, Knee board, Trifold, Chart plotters, Mileage scale rule, Atlas, Protractors/ dividers, Pens, Travel iron, Calculator, Stopwatch, Clipboard | | |
| Sunglasses | | |
| Reference material | (where used in the performance of the duties) | (where not used in the performance of the
duties) |
| Flight case | | |
| Suitcase | |
|
| Currency commission | | |
| Duplicate passport | | |
| Watch | |
|
| Timer | |
|
| Computer | |
If the employer makes a contribution towards its pilots' allowable expenses (as shown in the above list), or provides a significant amount of the equipment shown in the list, the FRE for those pilots should be reduced accordingly (see EIM32736). Trivial items should be ignored.
