Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Airline pilots: industry wide FRE for 2013/14 onwards: provision of uniforms

The industry wide FRE of £1,022 (see EIM50052) includes the cost of cleaning and laundering items of uniform, but not the cost of the uniform itself. Most airlines provide uniforms for their employees. Where, exceptionally, the employer requires employees to wear a uniform but does not provide one the employees are entitled to a deduction under Section 336 ITEPA 2003 for the cost of replacing (but not the initial purchase) of items of uniform. EIM32475 explains what is regarded as a “uniform” for this purpose.

An employee who is required to provide their own uniform may obtain relief for the cost (on the replacement basis mentioned above) in addition to the £1,022 FRE.

For details of the FRE applicable from 2006/07 to 2012/13 please see EIM50050