Fire officers receive a variety of allowances, the majority of which are taxable. The allowances received vary according to the status of the individual. In particular, there are different rules for full-time members of the fire brigade and for part-time officers (retained members).

As regards the use of emergency vehicles, see ¶486-700 (brief summary) or ¶416-650 (fuller coverage).

Full-time fire officers: taxable allowances

Full-time fire officers may receive a variety of ‘allowances’ in addition to standard pay. According to HMRC (at EIM 63610), the following allowances are chargeable to tax as employment income:

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