Under the terms of the agreement between HMRC and BALPA, uniformed pilots, co-pilots and other uniformed flight deck crew may obtain the following expenses deductions for 2006/07 onwards:
| A FRE deduction of £850 per year (reduced, if necessary, for employer contributions - see EIM50059) or their actual, vouched expenses in respect of allowable items in that year (see EIM50052) |
| plus |
| If the employer requires pilots to wear a uniform, but does not provide one, the cost of replacing items of uniform (see EIM50053 and EIM32475) |
| plus |
| If the employer does not provide a noise-cancelling headset, capital allowances for the cost of a noise-cancelling headset (see EIM50054) |
| plus |
| A further expenses deduction (EXP) of £100 per year for travel to certain specified events or the actual, allowable expenses of travel to those events (see EIM50060) |
| plus |
| The actual, allowable expenses of travelling to other temporary workplaces in the year (see EIM50060) |
See also EIM50045 (BALPA subscriptions), EIM50055 (luggage) and EIM50056 (computers).
