Airline pilots: industry wide FRE for 2013/14 onwards: 2012/13 and earlier years
The agreed industry wide FRE for 20013/14 onwards is:
|Items other than travelling expenses (see EIM50052)||£1,022 per year|
|Travel to certain specified activities (see EIM50060)||£110 per year|
FREs should not be applied retrospectively (see EIM32725). It was however agreed when the national FRE was introduced in 2006/07 that where negotiations were already taking place to uprate an existing, locally agreed FRE, the amounts agreed for 2006/07 could be used as a basis for agreeing the deductions due for the years in which those negotiation have been carried on.
In these circumstances only, the 2006/07 figures were scaled back as follows:
Treat the 2005/06 figure as £800 (not £850) and scale it back by inflation. On that basis, figures for earlier years would be
The £100 for travelling expenses did not have to be scaled back. This is because relief for travelling expenses is based on the authorised mileage rate, which was 40p per mile for 2002/03 to 2010-11 and is 45p per mile from 2011-12.
There is an example of a “scaling back” exercise at EIM50058.