EIM50054 - Airline pilots: industry wide FRE for 2006/07 onwards: provision of noise-cancelling headsets
The industry wide FRE of £850 (see
EIM50052) does not include the cost of a noise-cancelling headset. We accept that this item is necessary, but some employers provide it and others do not. It is therefore not appropriate to include it in a FRE deduction for all pilots.
A pilot whose employer does not provide a noise-cancelling headset is entitled to relief for the cost by way of capital allowances (see
EIM36500 onwards) as well as the£850 FRE.
No relief is due in cases where the employer provides, or is prepared to provide, a noise- cancelling headset but the employee chooses to purchase another type which he or she considers to be superior. In that case, the purchase does not satisfy the "necessary" test in Section 36 CAA 2001 (see
EIM36540).