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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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Airline pilots: subscriptions to BALPA

Section 344 ITEPA 2003

Subscriptions to the British Airline Pilots’ Association (BALPA) qualify for relief under Section 344 ITEPA 2003 for 2003/04 onwards. Relief is due for two-thirds of the member’s annual subscription.

Relief for a pilot’s BALPA subscriptions is due in addition to the nationally agreed Flat Rate Expenses (FRE) allowance which applies for 2006/07 onwards (see EIM50050 onwards).