EIM50053 - Airline pilots: industry wide FRE for 2006/07 onwards: provision of uniforms

The industry wide FRE of £850 (see EIM50052) includes the cost of cleaning and laundering items of uniform, but not the cost of the uniform itself. Most airlines provide uniforms for their employees. Where, exceptionally, the employer requires employees to wear a uniform but does not provide one the employees are entitled to a deduction under Section 336 ITEPA 2003 for the cost of replacing (but not the initial purchase) of items of uniform. EIM32475 explains what is regarded as a "uniform" for this purpose.

An employee who is required to provide their own uniform may obtain relief for the cost (on the replacement basis mentioned above) in addition to the £850 FRE.