EIM70200 - Tax treatment of seafarers: uniform allowances

Sections 336 and 367 ITEPA 2003

Allowances may be paid to officers and certain ratings of the Mercantile Marine to cover the cost of upkeep of uniforms (whether or not the wearing of uniform is compulsory). The table below shows the maximum allowances that have been agreed with representatives of the relevant occupations concerned.

These allowances are intended to cover all working gear and also the renewal of instruments, and are not chargeable to tax. For example, where only a proportion of the cost is borne by the officer, the allowances paid should be restricted accordingly.

Occupation	Passenger liners	Cargo vessels, tankers and ferries	Coasters (except ferries)
Master	£135	£115	£75
Chief Officer / Chief Engineer / Second Engineer	£135	£105	£75
Other Officers (including Pursers and Chief Stewards*)	£135	£85	£60

* Including Chief Purser, Chief Catering Officer and Chief Radio Officer