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HMRC internal manual

Employment Income Manual

Other expenses: flat rate expenses: table of agreed amounts

Section 367 ITEPA 2003

The following table sets out the flat rate expenses fixed by the Treasury for 2008/09 onwards. Details of amounts for earlier years can be found in the Coding business area of the PAYE Manual. They were previously at EP2260.

For general laundry expenses for uniforms and other protective clothing not covered by the agreements in the following table, see EIM32485

Industry Occupation Deduction for 2008-09 onwards £
Agriculture All workers. 100
Airlines Pilots and co-pilots: see EIM50050  
  Cabin Crew: see EIM50070  
Aluminium a. Continual casting operators, process operators, de-dimplers, driers, drill punchers, dross unloaders, firemen, furnace operators and their helpers, leaders, mould-men, pourers, remelt department labourers and roll flatteners. 140
  b. Cable hands, case makers, labourers, mates, truck drivers and measurers and storekeepers. 80
  c. Apprentices. 60
  d. All other workers. 120
Armed forces See EIM50125  
Banks and Building Societies Uniformed doormen and messengers. 60
Brass and Copper Braziers, coppersmiths, finishers, fitters, moulders, turners and all other workers. 120
Building a. Joiners and carpenters. 140
  b. Cement works, roofing felt and asphalt labourers. 80
  c. Labourers and navvies. 60
  d. All other workers. 120
Building Materials a. Stone masons. 120
  b. Tilemakers and labourers. 60
  c. All other workers. 80
Clothing a. Lacemakers, hosiery bleachers, dyers, scourers and knitters, knitwear bleachers and dyers. 60
  b. All other workers. 60
Constructional Engineering a. Blacksmiths and their strikers, burners, caulkers, chippers, drillers, erectors, fitters, holders up, markers off, platers, riggers, riveters, rivet heaters, scaffolders, sheeters, template workers, turners and welders. 140
  b. Banksmen, labourers, shop-helpers, slewers and straighteners. 80
  c. Apprentices and storekeepers. 60
  d. All other workers. 100
Electrical and Electricity Supply a. Those workers incurring laundry costs only. 60
  b. All other workers. 120
Trades ancillary to engineering a. Pattern makers. 140
  b. Labourers, supervisory and unskilled workers. 80
  c. Apprentices and storekeepers. 60
  d. Motor mechanics in garage repair shop. 120
  e. All other workers. 120
Fire Service Uniformed fire fighters and fire officers. 80
Food All workers. 60
Forestry All workers. 100
Glass All workers. 80
Healthcare staff in the National Health Service, private hospitals and nursing homes (This rate applies from 6 April 2014) a. Ambulance staff on active service 185
(This rate applies from 6 April 2014) b. Nurses, midwives, chiropodists, dental nurses, occupational, speech, physiotherapists and other therapists, healthcare assistants, phlebotomists and radiographers. See guidance at EIM67200 for shoes and stockings/tights allowance 125
(This rate applies from 6 April 2014) c. Plaster room orderlies, hospital porters, ward clerks, sterile supply workers, hospital domestics and hospital catering staff. 125
(This rate applies from 6 April 2014) d. Laboratory staff, pharmacists and pharmacy assistants. 80
(This rate applies from 6 April 2014) e. Uniformed ancillary staff: maintenance workers, grounds staff, drivers, parking attendants and security guards, receptionists and other uniformed staff. 80
Heating a. Pipe fitters and plumbers. 120
  b. Coverers, laggers, domestic glaziers, heating engineers and all their mates. 120
  c. All gas workers and all other workers. 100
Iron Mining a. Fillers, miners and underground workers. 120
  b. All other workers. 100
Iron and Steel a. Day labourers, general labourers, stockmen, timekeepers, warehouse staff and weighmen. 80
  b. Apprentices. 60
  c. All other workers. 140
Leather a. Curriers (wet workers), fellmongering workers and tanning operatives (wet). 80
  b. All other workers. 60
Particular Engineering a. Pattern makers. 140
  b. Chainmakers; cleaners, galvanisers, tinners and wire drawers in the wire drawing industry and toolmakers in the lock making industry. 120
  c. Apprentices and storekeepers. 60
  d. All other workers. 80
Police Force Police officers (ranks up to and including Chief Inspector). 140
  Community support officers, and other police employees: see EIM68130  
Precious Metals All workers. 100
Printing a. Letterpress Section-electrical engineers (rotary presses), electrotypers, ink and roller makers, machine minders (rotary), maintenance engineers (rotary presses) and stereotypers. 140
  b. Bench hands (periodical and bookbinding section), compositors (letterpress section), readers (letterpress section) telecommunications and electronic section wire room operators, warehousemen (paper box making section). 60
  c. All other workers. 100
Prisons Uniformed prison officers. 80
Public Service: Docks and Inland Waterways. a. Dockers, dredger drivers and hopper steerers. 80
  b. All other workers. 60
Public Service: Public Transport. a. Garage hands including cleaners. 80
  b. Conductors and drivers. 60
Quarrying All workers. 100
Railways See the appropriate category for craftsmen (for example engineers, vehicles, etc.) All other workers. 100
Seamen Carpenters. a. Passenger liners. 165
  b. Cargo vessels, tankers, coasters and ferries. 140
Shipyards a. Blacksmiths and their strikers, boilermakers, burners, carpenters, caulkers, drillers, furnacemen (platers) holders up, fitters, platers, plumbers, riveters, sheet iron workers, shipwrights, tubers and welders. 140
  b. Labourers. 80
  c. Apprentices and storekeepers. 60
  d. All other workers. 100
Textiles and Textile Printing a. Carders, carding engineers, overlookers and technicians in spinning mills. 120
  b. All other workers. 80
Vehicles a. Builders, railway vehicle repairers and railway wagon lifters. 140
  b. Railway vehicle painters, letterers, and builders’ and repairers’ assistants. 80
  c. All other workers. 60
Wood and Furniture a. Carpenters, cabinetmakers, joiners, wood carvers and woodcutting machinists. 140
  b. Artificial limb makers (other than in wood), organ builders and packaging case makers. 120
  c. Coopers not providing their own tools, labourers, polishers and upholsterers. 60
  d. All other workers. 100

In the table —


in the entry relating to aluminium, “firemen” means persons engaged to light and maintain furnaces;

“constructional engineering” means engineering undertaken on a construction site, including buildings, shipyards, bridges, roads and other similar operations; and

“particular engineering” means engineering undertaken on a commercial basis in a factory or workshop for the purposes of producing components such as wire, springs, nails and locks.