For 2008/09 onwards, the flat rate expenses deduction (FRE) for
police officers up to and including the rank of Chief Inspector is
£140 per year (see
EIM32712 for earlier years). The
allowance can be given irrespective of whether an officer’s
current duties require them to wear a uniform.
Police Community Support Officers wear a uniform which is identical, apart from its insignia, to that of a uniformed police officer. They may also be given the flat rate expenses deduction of £140 per year.
Other police service employees who are responsible for cleaning their own uniforms can be given the £60 deduction set out in EIM32485.
As regards Special Constables, see EIM68131.