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HMRC internal manual

Employment Income Manual

Airline pilots: industry wide FRE for 2013/14 onwards: provision of noise-cancelling headsets

The industry wide FRE of £1,022 (see EIM50052) does not include the cost of a noise-cancelling headset. We accept that this item is necessary, but some employers provide it and others do not. It is therefore not appropriate to include it in a FRE deduction for all pilots.

A pilot whose employer does not provide a noise-cancelling headset is entitled to relief for the cost by way of capital allowances (see EIM36500 onwards) as well as the £1,022 FRE.

No relief is due in cases where the employer provides, or is prepared to provide, a noise-cancelling headset but the employee chooses to purchase another type which he or she considers to be superior. In that case, the purchase does not satisfy the “necessary” test in Section 36 CAA 2001 (see EIM36540).

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