SE70720 - Tax treatment of teachers, lecturers and tutors - school teachers' expenses - general

The NASUWT has published a leaflet for its members entitled "The Teacher and Tax". The leaflet was written with help from the Inland Revenue and explains the tax treatment of various expenses that teachers are likely to incur. Copies of the leaflet can be obtained from the Employment Income Technical Helpline. Other teachers' unions supply members with general advice as to what they consider deductible.

Excessive time should not be spent in querying very small deductions for expenses. However, teachers' conditions of service in the State sector are now uniform nationally and so agreement in one case can easily be seen as creating a precedent. If a dispute about an expense may have wider significance, or the employee is supported by his or her union, send the papers to Employment Income Technical with a brief report before making any formal arrangements for an appeal hearing.

Guidance is given below on some of the more commons items for which a deduction may be requested.

• Books, see SE70725.
• Sports clothing, see SE70730.
• Use of home, see SE70735.
• Travelling expenses, see SE70745.
• Capital allowances for items such as computers or word-processors, see SE70790.