Salaries tax - flat rate expense deductions to cover uniform and equipment maintenance

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The reduction by $100 for the rate is based on real costs to officers as reported by formations, and is commensurate with the current period of sustained deflation.

This rate deduction is applicable to all uniformed branch police officers who should note that this is not automatically given and that they must make a personal claim when completing their next annual tax return.

Officers who are not required to wear uniform on a daily basis but only occasionally, by virtue of FPM 15-03 paragraphs 3 and 4, should note that it is permissible for them to claim laundry expenses provided: (1) The amount is reasonable; (2) A statement, viz 'the number of occasions to wear uniform during the year', is declared in the appropriate column in their tax return, and (3) Records must be kept of the date(s) that uniform was worn and the cost of maintaining the uniform on each occasion.

Officers drawing Detective Allowance are not eligible for this tax-deductible rate.