EIM32712 - Other expenses: flat rate expenses: table of agreed amounts

Section 367 ITEPA 2003

The following table sets out the flat rate expenses fixed by the Treasury for the tax years 2008 to 2009 onwards. Details of amounts for earlier years can be found in the Coding business area of the PAYE Manual. They were previously at EP2260.

For general laundry expenses for uniforms and other protective clothing not covered by the agreements in the following table, see EIM32485

Industry Occupation Deduction for 2008 to 2009 onwards (拢)
Agriculture All workers 100
Airlines Pilots and co-pilots: see EIM50050 听
听 Cabin crew: see EIM50070 听
Aluminium Continual casting operators, process operators, de-dimplers, driers, drill punchers, dross unloaders, firemen, furnace operators and their helpers, leaders, mould-men, pourers, remelt department labourers and roll flatteners 140
听 Cable hands, case makers, labourers, mates, truck drivers and measurers and storekeepers 80
听 Apprentices 60
听 All other workers 120
Armed forces See EIM50125 听
Banks and building societies Uniformed doormen and messengers 60
Brass and copper Braziers, coppersmiths, finishers, fitters, moulders, turners and all other workers 120
Building Joiners and carpenters 140
听 Cement works, roofing felt and asphalt labourers 80
听 Labourers and navvies 60
听 All other workers 120
Building materials Stone masons 120
听 Tilemakers and labourers 60
听 All other workers 80
Clothing Lacemakers, hosiery bleachers, dyers, scourers and knitters, knitwear bleachers and dyers 60
听 All other workers 60
Constructional engineering Blacksmiths and their strikers, burners, caulkers, chippers, drillers, erectors, fitters, holders up, markers off, platers, riggers, riveters, rivet heaters, scaffolders, sheeters, template workers, turners and welders 140
听 Banksmen, labourers, shop-helpers, slewers and straighteners 80
听 Apprentices and storekeepers 60
听 All other workers 100
Docks and inland waterways Dockers, dredger drivers and hopper steerers 80
听 All other workers 60
Electrical and electricity supply Those workers incurring laundry costs only 60
听 All other workers 120
Trades ancillary to engineering Pattern makers 140
听 Labourers, supervisory and unskilled workers 80
听 Apprentices and storekeepers 60
听 Motor mechanics in garage repair shop 120
听 All other workers 120
Fire Service Uniformed fire fighters and fire officers 80
Food All workers 60
Forestry All workers 100
Glass All workers 80
Health and care staff employed by the National Health Service, private hospitals, local authorities and independant care providers (rates apply from 6 April 2014) Ambulance staff on active service 185
听 Nurses, midwives, chiropodists, dental nurses, occupational, speech, physiotherapists and other therapists, healthcare assistants, phlebotomists and radiographers - see guidance at EIM67200 for shoes and stockings/tights allowance 125
听 Plaster room orderlies, hospital porters, ward clerks, sterile supply workers, hospital domestics and hospital catering staff 125
听 Laboratory staff, pharmacists and pharmacy assistants 80
听 Uniformed ancillary staff: maintenance workers, grounds staff, drivers, parking attendants and security guards, receptionists and other uniformed staff 80
Heating Pipe fitters and plumbers 120
听 Coverers, laggers, domestic glaziers, heating engineers and all their mates 120
听 All gas workers and all other workers 100
Iron mining Fillers, miners and underground workers 120
听 All other workers 100
Iron and steel Day labourers, general labourers, stockmen, timekeepers, warehouse staff and weighmen 80
听 Apprentices 60
听 All other workers 140
Leather Curriers (wet workers), fellmongering workers and tanning operatives (wet) 80
听 All other workers 60
Particular engineering Pattern makers 140
听 Chainmakers; cleaners, galvanisers, tinners and wire drawers in the wire drawing industry and toolmakers in the lock making industry 120
听 Apprentices and storekeepers 60
听 All other workers 80
Police Force Police officers (ranks up to and including Chief Inspector) 140
听 Community support officers, and other police employees: see EIM68130 听
Precious metals All workers 100
Printing Letterpress Section-electrical engineers (rotary presses), electrotypers, ink and roller makers, machine minders (rotary), maintenance engineers (rotary presses) and stereotypers 140
听 Bench hands (periodical and bookbinding section), compositors (letterpress section), readers (letterpress section) telecommunications and electronic section wire room operators, warehousemen (paper box making section) 60
听 All other workers 100
Prisons Uniformed prison officers 80
Public transport Garage hands including cleaners 80
听 Conductors and drivers 60
Quarrying All workers 100
Railways See the appropriate category for craftsmen (for example engineers, vehicles, etc.). All other workers. 100
Seamen Carpenters on passenger liners 165
听 Carpenters on cargo vessels, tankers, coasters and ferries 140
Shipyards Blacksmiths and their strikers, boilermakers, burners, carpenters, caulkers, drillers, furnacemen (platers) holders up, fitters, platers, plumbers, riveters, sheet iron workers, shipwrights, tubers and welders 140
听 Labourers 80
听 Apprentices and storekeepers 60
听 All other workers 100
Textiles and textile printing Carders, carding engineers, overlookers and technicians in spinning mills 120
听 All other workers 80
Vehicles Builders, railway vehicle repairers and railway wagon lifters 140
听 Railway vehicle painters, letterers, and builders바카라 사이트� and repairers바카라 사이트� assistants 80
听 All other workers 60
Wood and furniture Carpenters, cabinetmakers, joiners, wood carvers and woodcutting machinists 140
听 Artificial limb makers (other than in wood), organ builders and packaging case makers 120
听 Coopers not providing their own tools, labourers, polishers and upholsterers 60
听 All other workers 100

In the table:

  • in the entry relating to aluminium, 바카라 사이트渇iremen바카라 사이트� means persons engaged to light and maintain furnaces
  • 바카라 사이트渃onstructional engineering바카라 사이트� means engineering undertaken on a construction site, including buildings, shipyards, bridges, roads and other similar operations
  • 바카라 사이트減articular engineering바카라 사이트� means engineering undertaken on a commercial basis in a factory or workshop for the purposes of producing components such as wire, springs, nails and locks