EIM70200 - Tax treatment of seafarers: uniform allowances
Sections 336 and 367 ITEPA 2003
Allowances may be paid to officers and certain ratings of the
Mercantile Marine to cover the cost of upkeep of uniforms (whether
or not the wearing of uniform is compulsory). The table below shows
the maximum allowances that have been agreed with representatives
of the officers, etc., concerned.
These allowances are intended to cover all working gear and
also the renewal of instruments, and are not chargeable to tax.
Where only a proportion of the cost is borne by the officer, etc.,
the allowances paid should be restricted accordingly.
Occupation |
Passenger liners |
Cargo vessels, tankers and ferries |
Coasters (except ferries) |
| Master | £135 | £115 | £75 |
| Chief Officer
Chief Engineer Second Engineer |
£135 |
£105 |
£75 |
| Other Officers (including Pursers and Chief Stewards*) | £135 | £85 | £60 * |
* Including Chief Purser, Chief Catering Officer and Chief
Radio Officer
