(ITEPA 2003, s. 367)

(In-Depth: ¶457-500)

A tax deduction is given for certain amounts ‘representing the average annual expenses incurred by employees of the class to which the employee belongs in respect of the repair and maintenance of work equipment’. The term ‘flat rate expenses’ is often used for these figures. The following table is from EIM 32712:

Manual and certain other employees: flat rate expenses deduction for tools and special clothing

Industry

Occupation

Deduction

for 2008–09

onwards

£

Deduction

for 2004–05

to 2007–08

£

Agriculture

All workers

100

70

Aluminium

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