EIM68160 - Tax treatment of members of the police service: designated dog handlers - claims for travelling expenses

Section 337 ITEPA 2003

Allow tax relief for a designated police dog handler for the expenses of travelling with the dog between the handler’s home and permanent workplace

if all of the following conditions are satisfied:

• the handler is required to kennel the dog at or near his or her home and is provided with the necessary equipment for doing so
• the handler is responsible for grooming, feeding and exercising the dog there and receives a grooming allowance (or equivalent) for doing so
• the handler is responsible for the proper control of the dog and its behaviour both on and off duty
• the handler lives on premises owned by the police authority, or in private accommodation the location of which has been approved by the police authority.

If the same conditions are met, a claim by a designated police dog handler can also be permitted for the expense of travelling with the dog between the handler’s home and the nearest suitable place to exercise the dog.