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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Tax treatment of people employed in the prison service: designated dog handlers: claims for travelling expenses

Section 337 ITEPA 2003

Allow tax relief to a designated prison 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 prison department, or in private accommodation the location of which has been approved by the prison governor.

If the same conditions are met, a claim by a designated prison 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.