EIM63640 - Tax treatment of fire officers: full and part-time fire officers: non-taxable allowances

The following allowances payable to both full-time and retained members of fire brigades are not chargeable to tax.

• Subsistence allowances to cover the extra cost of subsistence during a period of duty, not exceeding 24 months, at a temporary station.
• Free meals provided on duty and spoilt meal allowance.

A flat rate expense allowance is due where a fire officer incurs expense on the upkeep of undress uniform. See Booklet IR1 for amounts.