TAX RELIEF on FEDERATION SUBSCRIPTIONS and UNIFORM
Throughout the year and particularly at significant points in the tax year, we start receiving enquiries about tax relief on Federation Subscriptions and for washing uniform at home.
We are aware that there has been communication from the national federation, the PFEW, regarding individual officers claiming the tax relief.
Sometimes officer will see promotions on social media from companies who wrongly raise the expectation of Met Officers that they can also claim.
This is NOT the case for Met officers
We need to remind officers that colleagues in the Constabularies have different arrangements with their force and the taxman.
In the Met they are dealt with as follows:
FEDERATION SUBSCRIPTIONS - Income Tax Relief within the MPS is given through the payroll system on Police Federation subscriptions on a monthly basis.
Such deductions are shown on your pay advice as Police Fed (BT), which indicates that your salary is taxed after your subscription has been deducted.
Some payslips are currently not showing the BT but we have confirmed that the deductions are taken before your tax is calculated. Therefore, you are already getting the tax relief.
The original JEC Circular 51-2007 is circulated every year. The MPS also put this information on Aware
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.
Uniform Tax Rebate
We are aware of a letter being circulated to officer’s home addresses from a company called Uniform Tax Rebate and of companies advertising rebates on social media.
The letter makes reference to tax rebate provisions and in particular mentions: -
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.
There is a nationally agreed flat rate expense deduction of £140 for police officers up to the rank of Chief Inspector.
Income Tax Relief is already given for both Police Federation subscriptions and for the maintenance of uniform.
In the MPS, income Tax relief is 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.
As with federation subscriptions, the MPF have made an arrangement with the MPS and the tax office that uniform tax allowance is deducted before tax to avoid officers paying tax on those contributions.
This is primarily to save our officers the trouble of having to claim.
However, 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 and any false claims that may have been made so please share this message with your colleagues.
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 is (BT) which indicates Before Tax.
Q. If 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.
