EIM50059 - Airline pilots: industry-wide FRE for 2006 to 2007 onwards: employer contributions

The following table shows what is and is not covered by the industry-wide FRE of £1,022 for the tax years 2006 to 2007 onwards.

Description of expense Eligible for relief
Computer No
Currency commission Yes
Duplicate passport Yes
Equipment: torch, CRP5, knee board, trifold, chart plotters, mileage scale rule, atlas, protractors/ dividers, pens, travel iron, calculator, stopwatch, clipboard Yes
Flight case Yes
Reference material Yes (where used in the performance of the duties)
Suitcase No
Sunglasses Yes
Timer No
Uniform cleaning Yes
Uniform supplements: shirts, jumper, shoes, gloves No
Watch No

If the employer makes a contribution towards its pilots’ allowable expenses (as shown in the above list), or provides a significant amount of the equipment shown in the list, the FRE for those pilots should be reduced accordingly (see EIM32736). Trivial items should be ignored.