EIM50059 | Airline pilots: industry-wide FRE for 2006 to 2007 onwards: employer contributions
From HM Revenue & Customs · Employment Income Manual
The following table shows what is and is not covered by the industry-wide FRE of £1,022 for the tax years 2006 to 2007 onwards.
| Description of expense | Eligible for relief |
|---|---|
| Computer | No |
| Currency commission | Yes |
| Duplicate passport | Yes |
| Equipment: torch, CRP5, knee board, trifold, chart plotters, mileage scale rule, atlas, protractors/ dividers, pens, travel iron, calculator, stopwatch, clipboard | Yes |
| Flight case | Yes |
| Reference material | Yes (where used in the performance of the duties) |
| Suitcase | No |
| Sunglasses | Yes |
| Timer | No |
| Uniform cleaning | Yes |
| Uniform supplements: shirts, jumper, shoes, gloves | No |
| Watch | No |
If the employer makes a contribution towards its pilots’ allowable expenses (as shown in the above list), or provides a significant amount of the equipment shown in the list, the FRE for those pilots should be reduced accordingly (see EIM32736). Trivial items should be ignored.