Airline cabin crew: industry-wide FRE from the tax year 2013 to 2014 onwards: detail
The following table shows what is and is not covered by the industry-wide FRE of £720 for the tax year 2013 to 2014 onwards.
|Description of expense||Expenses and capital items eligible for relief||Expenses and capital items HMRC does not accept as eligible for relief|
|Uniform supplements: shirts, jumper, shoes, gloves, tights/socks||Yes|
|Equipment: torch, travel iron, calculator, plonky kit and small on-board bag to carry equipment||Yes|
|Sunglasses and suncream||Yes|
|Computer, phone and/or phone contract||Yes|
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.