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|
Shirts, jumper, shoes, gloves
Torch, CRP5, Knee board, Trifold, Chart plotters, Mileage scale rule, Atlas, Protractors/ dividers, Pens, Travel iron, Calculator, Stopwatch, Clipboard
|Reference material||(where used in the performance of the duties)||(where not used in the performance of the duties)|
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.