EIM68160 - Tax treatment of members of the
police service: designated dog handlers - claims for travelling
expenses
Section 337 ITEPA 2003
Allow tax relief for a designated police dog handler for the
expenses of travelling with the dog between the handler's home and
permanent workplace
if
all of the following conditions are satisfied:
- the handler is required to kennel the dog
at or near his or her home and is provided with the necessary
equipment for doing so
- the handler is responsible for grooming,
feeding and exercising the dog there and receives a grooming
allowance (or equivalent) for doing so
- the handler is responsible for the proper
control of the dog and its behaviour both on and off duty
- the handler lives on premises owned by the
police authority, or in private accommodation the location of which
has been approved by the police authority.
If the same conditions are met, a claim by a designated police
dog handler can also be permitted for the expense of travelling
with the dog between the handler's home and the nearest suitable
place to exercise the dog.
