HMRC internal manual

Employment Income Manual

Other expenses: flat rate expenses: table of agreed amounts

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

Section 367 ITEPA 2003

The following table sets out the flat rate expenses fixed by the Treasury for the tax years 2008 to 2009 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 to 2009 onwards (£)
Agriculture All workers 100
Airlines Pilots and co-pilots: see EIM50050  
  Cabin crew: see EIM50070  
Aluminium 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
  Cable hands, case makers, labourers, mates, truck drivers and measurers and storekeepers 80
  Apprentices 60
  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 Joiners and carpenters 140
  Cement works, roofing felt and asphalt labourers 80
  Labourers and navvies 60
  All other workers 120
Building materials Stone masons 120
  Tilemakers and labourers 60
  All other workers 80
Clothing Lacemakers, hosiery bleachers, dyers, scourers and knitters, knitwear bleachers and dyers 60
  All other workers 60
Constructional engineering 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
  Banksmen, labourers, shop-helpers, slewers and straighteners 80
  Apprentices and storekeepers 60
  All other workers 100
Docks and inland waterways Dockers, dredger drivers and hopper steerers 80
  All other workers 60
Electrical and electricity supply Those workers incurring laundry costs only 60
  All other workers 120
Trades ancillary to engineering Pattern makers 140
  Labourers, supervisory and unskilled workers 80
  Apprentices and storekeepers 60
  Motor mechanics in garage repair shop 120
  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 (rates apply from 6 April 2014) Ambulance staff on active service 185
  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
  Plaster room orderlies, hospital porters, ward clerks, sterile supply workers, hospital domestics and hospital catering staff 125
  Laboratory staff, pharmacists and pharmacy assistants 80
  Uniformed ancillary staff: maintenance workers, grounds staff, drivers, parking attendants and security guards, receptionists and other uniformed staff 80
Heating Pipe fitters and plumbers 120
  Coverers, laggers, domestic glaziers, heating engineers and all their mates 120
  All gas workers and all other workers 100
Iron mining Fillers, miners and underground workers 120
  All other workers 100
Iron and steel Day labourers, general labourers, stockmen, timekeepers, warehouse staff and weighmen 80
  Apprentices 60
  All other workers 140
Leather Curriers (wet workers), fellmongering workers and tanning operatives (wet) 80
  All other workers 60
Particular engineering Pattern makers 140
  Chainmakers; cleaners, galvanisers, tinners and wire drawers in the wire drawing industry and toolmakers in the lock making industry 120
  Apprentices and storekeepers 60
  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 Letterpress Section-electrical engineers (rotary presses), electrotypers, ink and roller makers, machine minders (rotary), maintenance engineers (rotary presses) and stereotypers 140
  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
  All other workers 100
Prisons Uniformed prison officers 80
Public transport Garage hands including cleaners 80
  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 on passenger liners 165
  Carpenters on cargo vessels, tankers, coasters and ferries 140
Shipyards 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
  Labourers 80
  Apprentices and storekeepers 60
  All other workers 100
Textiles and textile printing Carders, carding engineers, overlookers and technicians in spinning mills 120
  All other workers 80
Vehicles Builders, railway vehicle repairers and railway wagon lifters 140
  Railway vehicle painters, letterers, and builders’ and repairers’ assistants 80
  All other workers 60
Wood and furniture Carpenters, cabinetmakers, joiners, wood carvers and woodcutting machinists 140
  Artificial limb makers (other than in wood), organ builders and packaging case makers 120
  Coopers not providing their own tools, labourers, polishers and upholsterers 60
  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
  • “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