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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Tax treatment of members of the police service: designated dog handlers - claims for travelling expenses

Section 337 ITEPA 2003Allow tax relief for a designated police dog handler for the expenses of travelling with the dog between the handler’s home and permanent workplace

if all of the following conditions are satisfied:
* the handler is required to kennel the dog at or near his or her home and is provided with the necessary equipment for doing so * the handler is responsible for grooming, feeding and exercising the dog there and receives a grooming allowance (or equivalent) for doing so * the handler is responsible for the proper control of the dog and its behaviour both on and off duty * the handler lives on premises owned by the police authority, or in private accommodation the location of which has been approved by the police authority.If the same conditions are met, a claim by a designated police dog handler can also be permitted for the expense of travelling with the dog between the handler’s home and the nearest suitable place to exercise the dog.