The rate was $2,500 for 2003 / 04. The reduction by $300 for the rate is based on real costs to officers as reported by formations of the five land Regions in a survey conducted in January 2005.

All officers regularly required to wear uniform whilst on duty are eligible to claim the flat rate deduction, which is not automatic and is subject to a claim made in the annual tax return.

Officers, who are required to wear uniform only occasionally, may claim laundry expenses provided that:

* The amount is reasonable and should not exceed the flat rate.

* A statement of the number of occasions to wear uniform during the year is declared in the tax return.

* Records are kept of the dates uniform was worn and the cost of maintaining the uniform on each occasion.