Point in time view as at 22/07/2020.
Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Fixed sum deductions is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)A deduction is allowed for the sum, if any, fixed by the Treasury as in their opinion 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.
(2)The Treasury may only fix such a sum for a class of employees if they are satisfied that—
(a)the employees are generally responsible for the whole or part of the expense of repairing and maintaining the work equipment, and
(b)the expenses for which they are generally responsible would be deductible from the employees' earnings under section 336 if paid by them.
(3)No deduction is allowed under this section if the employer pays or reimburses the expenses in respect of which the sum is fixed or would do so if requested.
(4)If the employer pays or reimburses part of those expenses or would do so if requested, the amount of the deduction is reduced by the amount which is or would be paid or reimbursed.
(5)In this section “work equipment” means tools or special clothing.
(6)This section needs to be read with section 330(2) (prevention of double deductions).
(1)A deduction is allowed from earnings payable out of the public revenue for the employee’s fixed sum expenses in respect of the duties to which the earnings relate.
(2)“Fixed sum expenses” means the sum, if any, fixed by the Treasury as in their opinion representing the average annual expenses which employees of the employee’s description are obliged to pay wholly, exclusively and necessarily in the performance of duties to which such earnings relate.
(3)This section needs to be read with section 330(2) (prevention of double deductions).
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