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Official guidance
Employment Income Manual

EIM50000 · Tax treatment of particular occupations: contents A to Ce

  • EIM50010 · Tax treatment of agricultural workers: provision of benefits: general
  • EIM50011 · Tax treatment of agricultural workers: board and lodging exemption for lower paid: background
  • EIM50012 · Tax treatment of agricultural workers: board and lodging exemption for lower paid: text of concession
  • EIM50020 · Tax treatment of agricultural workers: Provision of a Dog Allowance
  • EIM50045 · Airline pilots: subscriptions to BALPA
  • EIM50050 · Airline pilots: industry wide FRE for 2013/14 onwards: introduction
  • EIM50051 · Airline pilots: industry wide FRE for 2013 to 2014 onwards: summary
  • EIM50052 · Airline pilots: industry wide FRE for 2013/14 onwards: details
  • EIM50053 · Airline pilots: industry wide FRE for 2013/14 onwards: provision of uniforms
  • EIM50054 · Airline pilots: industry wide FRE for 2013/14 onwards: provision of noise-cancelling headsets
  • EIM50055 · Airline pilots: industry wide FRE for 2006/07 onwards: purchase of luggage
  • EIM50056 · Airline pilots: industry wide FRE for 2006/07 onwards: personal computers
  • EIM50057 · Airline pilots: industry wide FRE for 2013 to 2014 onwards: 2012 to 2013 and earlier years
  • EIM50058 · Airline pilots: industry wide FRE for 2006/07 onwards: 2005/06 and earlier years: example
  • EIM50059 · Airline pilots: industry-wide FRE for 2006 to 2007 onwards: employer contributions
  • EIM50060 · Airline pilots: industry wide FRE for 2013/14 onwards: travelling expenses
  • EIM50065 · Airline pilots: payment of training costs: Milsom & Hinsley v HMRC (SpC569)
  • EIM50070 · Airline cabin crew: Industry wide FRE from 2013/14 onwards: introduction and summary
  • EIM50075 · Airline cabin crew: industry-wide FRE from the tax year 2013 to 2014 onwards: detail
  • EIM50100 · Tax treatment of armed forces: regular forces
  • EIM50110 · Tax treatment of armed forces: reserve and auxiliary forces: taxable payments: exempt payments
  • EIM50120 · Tax treatment of armed forces: reserve and auxiliary forces: expenses
  • EIM50125 · Tax treatment of armed Forces: Flat Rate Expenses for laundering of uniforms
  • EIM50200 · Arts Council of Great Britain: tax treatment of awards and bursaries
  • EIM50300 · Tax treatment of bank employees: uniformed employees: shoe allowances
  • EIM50310 · Tax treatment of bank employees: uniformed employees: expenses deductions
  • EIM50500 · Tax treatment of British Telecom employees: expenses payments and benefits received
  • EIM50605 · Tax treatment of building and civil engineering employees: travel and lodging allowances
  • EIM50610 · Tax treatment of building and civil engineering employees: travelling allowances: building industry in general
  • EIM50615 · Tax treatment of building and civil engineering employees: travelling allowances: special classes of building and civil engineering employees
  • EIM50620 · Tax treatment of building and civil engineering employees: lodging allowances: general
  • EIM50625 · Tax treatment of building and civil engineering employees: tax-free payments
  • EIM50630 · Tax treatment of building and civil engineering employees: lodging allowance certificates
  • EIM50670 · Carers – exemption for board and lodging
  • EIM50800 · Census of population: tax treatment of remuneration
  • EIM50130 · Tax treatment of armed forces: procedural matters
  1. Tax treatment of particular occupations: contents A to Ce
  2. Airline pilots: industry wide FRE for 2013 to 2014 onwards: 2012 to 2013 and earlier years

EIM50057 | Airline pilots: industry wide FRE for 2013 to 2014 onwards: 2012 to 2013 and earlier years

From HM Revenue & Customs · Employment Income Manual

The agreed industry wide FRE for 2013 to 2014 onwards is:

Items other than travelling expenses (see EIM50052) : £1,022 per year

Travel to certain specified activities (see EIM50060) : £110 per year

FREs should not be applied retrospectively (see EIM32725). It was however agreed when the national FRE was introduced in 2006 to 2007 that where negotiations were already taking place to uprate an existing, locally agreed FRE, the amounts agreed for 2006 to 2007 could be used as a basis for agreeing the deductions due for the years in which those negotiation have been carried on.

In these circumstances only, the 2006 to 2007 figures were scaled back as follows:

Treat the 2005 to 2006 figure as £800 (not £850) and scale it back by inflation. On that basis, figures for earlier years would be:

YearAmount
2005 to 2006£800
2004 to 2005£780
2003 to 2004£760

The £100 for travelling expenses did not have to be scaled back. This is because relief for travelling expenses is based on the authorised mileage rate, which was 40 pence per mile for 2002 to 2003 - 2010 to 2011 and is 45 pence per mile from 2011 to 2012.

There is an example of a “scaling back” exercise at EIM50058.

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