EIM50075 | Airline cabin crew: industry-wide FRE from the tax year 2013 to 2014 onwards: detail
From HM Revenue & Customs · Employment Income Manual
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 | Eligible for relief |
|---|---|
| Computer, phone and/or phone contract | No |
| Cosmetics | No |
| Duplicate passport | Yes |
| Ear protectors | No |
| Equipment: torch, travel iron, calculator, plonky kit and small on-board bag to carry equipment | Yes |
| Suitcase | No |
| Sunglasses and suncream | No |
| Timer | No |
| Uniform cleaning | Yes |
| Uniform supplements: shirts, jumper, shoes, gloves, tights/socks | No |
| Watch | No |
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.