Taxable payments

Most payments made to members of the reserve and auxiliary forces are taxable, including the following (EIM50110):

fixed payments to non-commissioned officers of the regular reserve;

training pay and allowances;

the special obligation bounties payable to members of the Volunteer Reserve and Auxiliary Forces for liability to be called out in an emergency;

the pay of officers, adult warrant officers and adult instructors of the Cadet Forces.

Exempt income

No liability to income tax arises in respect of the following as long as they are payable out of the public revenue (see below) to members of the reserve and auxiliary forces of the Crown (ITEPA 2003, s. 298):

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