Member Services / Tax Relief on Subs
The following information refers to the 2 tax allowances we get the most calls about:
Flat rate expense allowance of £140 pa (for cleaning of uniform and shirts). The agreement is covered by Inland Revenue Head Office Reference SAPP/129/AP/FRE/POLICE(310/32). The allowance can be claimed by officers up to, and including, the rank of chief inspector.
Professional fees (Federation subs). Agreement covered by Inland Revenue Head Office Reference SAPP/T1644/23/82/MA.
- Fed subs from Jan 15 - £21.58*
- Fed subs from Jan 14 - Dec 14 - £21.58*
- Fed subs from Jan 13 - Dec 13 - £21.58*
- Fed subs from Jan 12 - Dec 12 - £21.58*
- Fed subs from Jan 11 - Dec 11 - £21.58*
- Fed subs from Jan 09 - Dec 10 - £17.55
- Fed Subs from Jan 08 - Dec 08 - £17.03
- Fed Subs from Jan 07 - Dec 07 - £16.51
- Fed Subs from Jan 06 - Dec 06 - £16.12
- Fed subs from Jan 05 - Dec 05 - £15.60
- Fed subs from Jan 04 - Dec 04 - £15.12
- Fed subs from Jan 03 - Dec 03 - £14.60
- Fed subs from Jan 02 - Dec 02 - £14.08
- Fed subs from Jan 00 - Dec 01 - £13.56
- Fed subs from Jan 99 - Dec 99 - £12.00
- Fed subs from Jan 98 - Dec 98 - £10.56
- Fed subs from Jan 97 - Dec 97 - £10.04
- Fed subs from Jan 96 - Dec 96 - £9.25
- Fed subs from Apr 94 - Dec 95 - £8.43
* With effect from July 2013 Fed subs for students officers will be a quarter of the current rate for the first year followed by half the current rate for the second year.
PLEASE NOTE: NON CONTRIBUTORS SHOULD NOT APPLY FOR THIS TAX RELIEF AS IT WOULD BE A FRAUDULENT CLAIM
Attached is the form to send to the tax office in order to ensure that tax relief is given
Time limits for claiming a tax refund through PAYE
The time limits for claiming a refund are shown in the table below. If you don't make a claim within the time limit you'll miss out on any refund due.
Time limits for claiming back PAYE tax