EIM50056 - Airline pilots: industry wide FRE for 2006/07 onwards: personal computers

The industry wide FRE for airline pilots, and other flight deck crew (see EIM50052) does not include anything for the purchase of a personal computer (including laptop computers). HMRC is not satisfied that it is necessary for all airline pilots to provide themselves with a computer for use in the performance of their duties. Computers may be necessary, but we know that a number of airline employers make computers available at the airports from where the pilots are required to fly.

Any pilot who considers that he or she is entitled to capital allowances for the purchase of a personal computer may ask for such relief without jeopardising his or her entitlement to the £1,022 FRE. Such requests should be considered on their merits by reference to the guidance at EIM36500 onwards.