EIM68130 - Tax treatment of members of the police service: flat rate expenses allowance
For 2008/09 onwards, the flat rate expenses deduction (FRE) for police officers up to and including the rank of Chief Inspector is 拢140 per year (see EIM32712 for earlier years). The allowance can be given irrespective of whether an officer鈥檚 current duties require them to wear a uniform.
Police Community Support Officers wear a uniform which is identical, apart from its insignia, to that of a uniformed police officer. They may also be given the flat rate expenses deduction of 拢140 per year.
Other police service employees who are responsible for cleaning their own uniforms can be given the 拢60 deduction set out in EIM32485.
As regards Special Constables, see EIM68131.