Chapter 4: Fixed allowances for employee’s expenses
Overview
1592.This Chapter contains provisions that allow deductions from an employee’s earnings for amounts fixed by the Treasury.
Section 366: Scope of this Chapter: amounts fixed by Treasury
1593.This section sets out the scope of the Chapter – to allow deductions from earnings for a sum fixed by the Treasury by reference to the employee’s employment.
Section 367: Fixed sum deductions for repairing and maintaining work equipment
1594.This section allows a deduction from the earnings of certain classes of employees for a sum fixed by the Treasury.
1595.It derives from ESC A1. See Change 100 in Annex 1.
1596.Subsection (1) allows a deduction from the earnings of an employee for a sum fixed by the Treasury as representing the average annual expense in respect of the repair and maintenance of work equipment incurred by employees of the class to which the employee belongs.
1597.Subsection (2) sets out the terms under which the Treasury may fix a sum for a class of employees.
1598.Subsection (3) prevents the allowance of the fixed-sum deduction if the expense in respect of which the sum is fixed is paid or reimbursed by the employer or would be if requested.
1599.Subsection (4) provides that where the employer meets part of the expenses (or would do if so requested) in respect of which the fixed-sum deduction is set, the deduction is reduced by that amount.
1600.Subsection (5) defines “work equipment” for subsections (1) and (2).
1601.Subsection (6) requires the section to be read with section 330(2) (prevention of double deductions). If an expense on work equipment were deductible under Chapter 2 of Part 5, it would not be deductible under this section. See Change 82 in Annex 1.
Section 368: Fixed sum deductions from earnings payable out of public revenue
1602.This section allows for certain descriptions of employees a deduction of a sum fixed by the Treasury from earnings paid out of public revenue.
1603.It derives from section 199 of ICTA.
1604.Subsection (1) allows a deduction from earnings payable out of public revenue for fixed sum expenses relating to the duties that give rise to those earnings.
1605.Subsection (2) defines “fixed sum expenses”.
1606.Subsection (3) requires the section to be read with section 330(2) (prevention of double deductions). If the expense were deductible under Chapter 2 of Part 5, it would not be deductible under this section.
