The tax deduction is granted as an extra-statutory concession by the Commissioner of Inland Revenue to cover the expenditure incurred for uniform laundry and equipment maintenance. The tax-deductible rate is based on the findings of an expenditure survey (i.e. real costs) conducted in January 2006 among officers in the formations of the five land Regions.

In accordance with FPM 4-34, all officers who are regularly required to wear uniform while on duty are eligible to claim the flat rate deduction, but this is not automatically given and they have to make a claim when completing their annual tax returns.

Officers who are not required to wear uniform on a daily basis, by virtue of FPM 15-03 paragraphs 3 and 4, can claim laundry expenses provided that:

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

* Officers declare "the number of occasions to wear uniform during the year" in their tax returns.

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

Officers who perform duties regularly in plain clothes are not eligible for this tax-deductible rate.