UNIFORM TAX REBATE and FEDERATION SUBSCRIPTIONS
At this time of year we start receiving enquiries about tax rebates on Federation Subscriptions and for washing uniform at home.
We are aware of calls and emails being made to officers from external claim companies
These calls and letters make reference to tax rebate provisions and in particular mention: -
EIM32485 - Other expenses: clothing: the cost of upkeep and replacement of uniform and protective clothing: laundry costs
This is an expense that can be claimed where there isn't a nationally agreed flat rate
expense. However, there is a nationally agreed flat rate expense deduction of £140 for police officers up to the rank of Chief Inspector.
It also indicates that officers can claim tax relief on Federation subscriptions.
Income Tax Relief is already given for Police Federation subscriptions and for the maintenance of uniform.
Income tax relief is given through the payroll system on Police Federation subscriptions on a
monthly basis.
Such deductions are shown on the pay advice as Police Fed and deducted before that salary is taxed and after the subscription has been deducted.
Income Tax relief is also given for the maintenance of uniform each April. It is indicated in the pay changes section of the pay advice as Tax Adjustment for Uniform Allowance (TAUA).
Tax relief is currently given on £140 of taxable pay for this adjustment for police officers up to and including the rank of Chief Inspector. The allowance is given irrespective of whether an officer’s current duties require them to wear a uniform.
Officers must not claim income tax relief on either of these items from the Her Majesty's Revenue and Customs.
The MPS has issued Notice 16-2016 on the 13th April 2016 regarding this which explains that relief is given at source and which categorically states that Met officers are NOT to contact HMRC to reclaim tax on Fed subscriptions.
If officers continue to submit claims and the tax office have to pursue officers to reclaim falsely paid tax claims, that facility may be taken away from us. Officers who have claimed tax rebates that they are not entitled to are personally liable for any rebate they receive.
The tax office will advise that officers can claim a rebate because some forces operate that way and they do not distinguish Met officers when giving advice. Nevertheless, it is not a valid claim.
Below is the FAQ section from our website. The information is out there.
FAQs
Q. Can I claim a tax rebate on Federation subscriptions?
A. No. The Metropolitan Police Federation have arranged with the service and the taxman that tax is not deducted from contributions. Therefore, no tax is paid so no rebate can be claimed (Please note this also applies to TAUA or uniform allowance).
Q. Colleagues from other forces can claim and it is shown in their tax code. It is not shown in mine, why?
A. This is because they do not have the same agreement with the taxman and therefore pay tax which is reclaimed via tax codes or rebate.
Q. How do I know I am not paying tax on my Federation subscriptions?
A. On your payslip next to Police Fed the deduction is taken before tax is calculated.
Q. If I am a transferee to the Met and I am entitled to a tax rebate how far back can I go?
A. You could reclaim up to 6 years but this is reducing on a ‘stepped’ basis so you can only reclaim up to 4 years after 5 April 2011 (This date will apply to all tax claims).
Q. I have transferred into the MPS can I reclaim?
A. You need to check your old forces policies and your individual tax records. You may be able to claim for the contributions made before transferring.
