Special Constables

Welcome to the Lincolnshire Police Federation's dedicated web page for Special Constables!

At the heart of our community-oriented policing philosophy is a special group of individuals who go above and beyond – our Special Constables. We extend a warm welcome to you, the unsung heroes who generously contribute your time and skills to ensure the safety and well-being of our community.

Here at the Lincolnshire Police Federation, we recognise and deeply appreciate the unique and invaluable role that Special Constables play in upholding the law and fostering a sense of security among our residents.

Our mission is not only to acknowledge the incredible work that Special Constables undertake but also to provide unwavering support. As an integral part of the law enforcement family, you can rely on us to assist you in navigating the challenges and triumphs that come with your role. We are committed to fostering an environment where you feel empowered, appreciated, and equipped to make a positive impact.

Why should a special constable join the Federation?

Membership of the Federation is optional. Members receive support and advice from fellow officers who are elected workplace reps and have received training to ensure you are properly represented, should you face an issue. This could be about knowing your rights and entitlements, but it also could mean getting you the right support if you become a victim of any workplace issues.

During performance and misconduct proceedings, a Fed rep will help, advise and represent you. Federation members can make Criminal, Misconduct and Civil applications for legal assistance (in compliance with our Funding Criteria) should they need it. 

As a subscribing member we also welcome individuals standing as a workplace representative in their own right. For more information on becoming a rep please visit our dedicated Becoming A Rep Page

Here is what some of them have to say:

SC Chris Burns : Same risks, same representation

SC Simon Tavendar: Looked after immensely well

SC Jamie Birtles: 'It's not just about legal advice and protection, it's wider inclusion, increased professionalism, recognition and representation within the constabulary'.

How much does it cost per month to become a member?

Special Constables can now opt to become a subscribing member of the Federation which entitles you to the full range of support and assistance in accordance with our rules.

The monthly cost is £24.31 however in Lincolnshire the membership subscription is currently being paid for by the force, therefore at no cost to you why would you not join ! 

If you decide to be a non-subscribing member of PFEW, you will still get limited access to support from reps but you will not be able to access legal assistance or funding.

How do I join PFEW?

If you would like to become a member, please contact ruth.fox@lincs.polfed.org for a joining form 

Tax Advice – Special Constables 

There have been a number of queries around the potential for colleagues from the Special Constabulary to incur a personal tax liability should their force pay their PFEW subscriptions on their behalf (Lincolnshire Chief Constable pays for Specials Federation membership)

The advice is below informed by specialist tax advisors from the firm Azets:

HMRC provide a list entitled “List of approved professional organisations and learned Societies (List3)”, which sets out the organisations whose subscriptions can be claimed by an employee and for which they can obtain tax relief. List 3 includes the following for the PFEW:

 Police Federation of England and Wales (with the exception of the Metropolitan and West Yorkshire Police Forces as tax relief is given to these employees through the payroll)

 As you rightly indicate, this is the basis on which you are able to claim tax relief for the subscription paid as an employee. In relation to the Met and West Yorkshire the tax relief is still obtained but via the payroll methodology.

 In relation to Special Constables our view would therefore be that first, they should not be making a claim for tax relief if their “engaging” Force is paying it on their behalf as there is no outlay by them on which to claim. 

The second question was whether a benefit in kind arises because the Force pay their subscription. Our view is that it does not give rise to a taxable benefit because they should not be worse off than an employee who can claim full tax relief. Therefore, if in the hypothetical situation of a Special being charged to tax on a benefit, they should then be able to claim an equivalent amount of tax relief under the above provisions to offset the benefit, i.e. they are put back in a neutral position. 

The position, therefore, is clear and should hopefully help to allay any concerns.