EIM70000 - Tax treatment of members of the Royal Observer Corps (ROC): organisation: payments to part-time officers and observers

Organisation

The Royal Observer Corps (ROC) is a uniformed civilian organisation. Its personnel consists of full-time officers, part-time officers and part-time observers.

The full-time officers are dealt with at Public Departments.

Payments to part-time officers and observers

Annual grants, proficiency grants, attendance allowances, travelling and subsistence allowances and uniform allowances payable to part-time officers and observers are not taxable.