Airline cabin crew: Industry wide FRE from 2013/14 onwards: detail
The following table shows what is and is not covered by the industry wide FRE of £720 for 2013/14 onwards:
| Description of expense | Expenses and capital items eligible for relief | Expenses and capital items HMRC does not accept as eligible for relief |
| Uniform cleaning | Y | |
| Uniform supplements:
Shirts, jumper, shoes, gloves, tights/socks | | Y | | Equipment:
Torch, travel iron, calculator, plonky kit & small on-board bag to carry equipment | Y | | | Sunglasses & suncream | | Y | | Cosmetics | | Y | | Suitcase | | Y | | Ear protectors | | Y | | Duplicate passport | Y | | | Watch | | Y | | Timer | | Y | | Computer, phone and/or phone contract | | Y |
If the employer makes a contribution towards cabin crew allowable expenses (as shown in the above list), or provides a significant amount of the equipment shown in the list, the FRE for those individuals should be reduced accordingly (see EIM32736). Trivial items should be ignored.