Airline pilots: industry wide FRE for 2013/14 onwards: summary
Under the terms of the agreement between HMRC and BALPA, uniformed pilots, co-pilots and other uniformed flight deck crew may obtain the following expenses deductions for 2013/14 onwards (for details of the FRE applicable from 2006/07 to 2012/13 please see EIM50050):
|A FRE deduction of £1022 per year (reduced, if necessary, for employer contributions - see EIM50059) or their actual, vouched expenses in respect of allowable items in that year (see EIM50052)|
|If the employer requires pilots to wear a uniform, but does not provide one, the cost of replacing items of uniform (see EIM50053 and EIM32475)|
|If the employer does not provide a noise-cancelling headset, capital allowances for the cost of a noise-cancelling headset (see EIM50054)|
|A further expenses deduction (EXP) of £110 per year for travel to certain specified events or the actual, allowable expenses of travel to those events (see EIM50060)|
|The actual, allowable expenses of travelling to other temporary workplaces in the year (see EIM50060)|
See also EIM50045 (BALPA subscriptions), EIM50055 (luggage) and EIM50056 (computers).