Tax Rebate

TAX RELIEF ON FEDERATION SUBSCRIPTIONS

SUSSEX POLICE FEDERATION SUBSCRIPTIONS

Information for Tax Purposes Police Federation subscriptions are an allowable expense against income. The amount claimable in each tax year will vary slightly as subscriptions are revised each year. Normally, a Police Officer will receive the benefit of tax relief by means of an allowance in the PAYE code.

The following information can be used to calculate the sum claimable:

Calendar Monthly Pay Period

01 - 01 - 2019 - £21.58

01 - 01 - 2020 - £21.58

01 - 09 - 2020 - £23.58 

01 - 01 - 2021 - £23.58

01 – 01 – 2022 – £23.58

01 – 01 – 2023 – £24.31

Please also see the Flat Rate Expense Allowance below for further information on this subject

Boot and Cleaning Allowance £140 from (06.04.08): See Flat Rate Expense below

Uniformed Police Officers

Flat Rate Expense Allowance

Uniformed Police Officers are entitled to claim an allowance of £140 (from 06.04.08). Generally, this should be shown in the PAYE notice of coding (form P2) issued by the Inland revenue each year. This allowance is meant to cover the costs of renewals and repairs of footwear conforming to Police regulations and also the cost of dry cleaning and laundry of uniforms. In theory, should the actual costs exceed £140 in a tax year, then a Police officer can write to the Inland Revenue to claim a further allowance. However, in such circumstances, the Inland Revenue does inevitably require receipts so as to fully support the expenditure claimed.

Tax Relief on Subscriptions

The Inland Revenue has accepted that tax relief may be claimed on member's subscriptions. Please see the draft letter attached which should be adapted for your personal use.

Since 1994 you have been allowed a tax credit on 'Professional Subscriptions', your Federation subs are such a subscription and as such you should be claiming the allowance. You should check your P60's and if they do not show an allowance for 'Professional Subscriptions' in any year you should complete the letter attached and post it to the tax office, as per the address on the letter. (Claims - up to 4 years.)

Sample tax rebate letter