Employment Income Manual

EIM32712 - 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 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
Health and care staff employed by the National Health Service, private hospitals, local authorities and independent care providers (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