21 February 2024
Subscribing members can claim tax relief on their Federation subscriptions.
The amount you can claim in each tax year varies slightly as subscriptions are revised annually. Normally, the tax relief will be applied through an allowance in your PAYE code.
50 per cent subscription rate for student officers was £10.79 per month until 1 September 2020, £11.79 per month until 30 November 2022, £12.16 from 1 December 2022.
25 per cent subscription rate for student officers (Year 1) was £5.40 per month. This rate was removed for new officers from 1 September 2020 (50 per cent rate now applies).
Uniformed police officers are also entitled to claim an allowance of £140 (from 6 April 2008) to cover the costs of renewals and repairs of footwear and also the cost of dry cleaning and laundry of uniforms.
In theory, if the costs exceed £140 in a tax year, then an officer can write to the Inland Revenue to claim a further allowance but they would be required to produce receipts to support the extra expenditure claimed.
Simply download the relevant letter below, add your details and send to your local tax office to get the rebate on your subscriptions. Or contact Inland Revenue online.
Claim tax relief for your job expenses - GOV.UK (www.gov.uk)