What are the agreed flat rate expenses amounts?
The agreed flat rate expenses are given by HMRC and come under Section 367 ITEPA 2003. To go straight to the current figures, click here.
What’s it for?
Flat rate expenses are designed to cover the cost of washing uniforms, protective clothing, and cost of small hand tools in some cases.
What do I need?
The value of each flat rate expense varies between each industry and is a non-negotiable figure. You do not need to provide receipts to claim a flat rate expense.
How much is it worth?
The value of each flat rate expense varies between each industry and occupation. The table below will let you know what you can claim for.
It’s important to know that you can claim for more than just a flat rate expense.
In addition to a flat rate expense you can claim for:
- Tools (if you can provide receipts). For example a car mechanic who buys tools and toolboxes for work.
- Professional and Union fees.
- Travel costs if you go to temporary work places as part of your job.
There are more, depending on the type of expenses you have because of your job. You can find out more in our services.
The flat rate expenses table
The flat rate expenses table is divided by industry type and in some cases by occupation title. Due to the number of different jobs that exist, you might not find your specific occupation title so it’s a case of trying to find the best match for you.
Industry |
Job Title |
Agreed FRE |
| Agriculture | All workers. | 100 |
| Aluminium | a. Continual casting operators, process operators, de-dimplers, driers, drill punchers, dross unloaders, firemen, furnace operators and their helpers, leaders, mould-men, pourers, remelt department labourers and roll flatteners. | 140 |
| b. Cable hands, case makers, labourers, mates, truck drivers and measurers and storekeepers. | 80 | |
| c. Apprentices. | 60 | |
| d. All other workers. | 120 | |
| Banks and Building Societies | Uniformed doormen and messengers. | 60 |
| Brass and Copper | Braziers, coppersmiths, finishers, fitters, moulders, turners and all other workers. | 120 |
| Building | a. Joiners and carpenters. | 140 |
| b. Cement works, roofing felt and asphalt labourers. | 80 | |
| c. Labourers and navvies. | 60 | |
| d. All other workers. | 120 | |
| Building Materials | a. Stone masons. | 120 |
| b. Tilemakers and labourers. | 60 | |
| c. All other workers. | 80 | |
| Clothing | a. Lacemakers, hosiery bleachers, dyers, scourers and knitters, knitwear bleachers and dyers. | 60 |
| b. All other workers. | 60 | |
| Constructional Engineering | a. Blacksmiths and their strikers, burners, caulkers, chippers, drillers, erectors, fitters, holders up, markers off, platers, riggers, riveters, rivet heaters, scaffolders, sheeters, template workers, turners and welders. | 140 |
| b. Banksmen, labourers, shop-helpers, slewers and straighteners. | 80 | |
| c. Apprentices and storekeepers. | 60 | |
| d. All other workers. | 100 | |
| Electrical and Electricity Supply | a. Those workers incurring laundry costs only. | 60 |
| b. All other workers. | 120 | |
| Trades ancillary to engineering | a. Pattern makers. | 140 |
| b. Labourers, supervisory and unskilled workers. | 80 | |
| c. Apprentices and storekeepers. | 60 | |
| d. Motor mechanics in garage repair shop. | 120 | |
| e. All other workers. | 120 | |
| Fire Service | Uniformed fire fighters and fire officers. | 80 |
| Food | All workers. | 60 |
| Forestry | All workers. | 100 |
| Glass | All workers. | 80 |
| Healthcare staff in the NHS, private hospitals and nursing homes | ||
| a. Ambulance staff on active service | 185 | |
| b. Nurses, midwives, chiropodists, dental nurses, occupational, speech, physiotherapists and other therapists, healthcare assistants, phlebotomists and radiographers. | 125 | |
| c. Plaster room orderlies, hospital porters, ward clerks, sterile supply workers, hospital domestics and hospital catering staff. | 125 | |
| d. Laboratory staff, pharmacists and pharmacy assistants. | 80 | |
| e. Uniformed ancillary staff: maintenance workers, grounds staff, drivers, parking attendants and security guards, receptionists and other uniformed staff. | 80 | |
| Heating | a. Pipe fitters and plumbers. | 120 |
| b. Coverers, laggers, domestic glaziers, heating engineers and all their mates. | 120 | |
| c. All gas workers and all other workers. | 100 | |
| Iron Mining | a. Fillers, miners and underground workers. | 120 |
| b. All other workers. | 100 | |
| Iron and Steel | a. Day labourers, general labourers, stockmen, timekeepers, warehouse staff and weighmen. | 80 |
| b. Apprentices. | 60 | |
| c. All other workers. | 140 | |
| Leather | a. Curriers (wet workers), fellmongering workers and tanning operatives (wet). | 80 |
| b. All other workers. | 60 | |
| Particular Engineering | a. Pattern makers. | 140 |
| b. Chainmakers; cleaners, galvanisers, tinners and wire drawers in the wire drawing industry and toolmakers in the lock making industry. | 120 | |
| c. Apprentices and storekeepers. | 60 | |
| d. All other workers. | 80 | |
| Police Force | Police officers (ranks up to and including Chief Inspector). | 140 |
| Precious Metals | All workers. | 100 |
| Printing | a. Letterpress Section-electrical engineers (rotary presses), electrotypers, ink and roller makers, machine minders (rotary), maintenance engineers (rotary presses) and stereotypers. | 140 |
| b. Bench hands (periodical and bookbinding section), compositors (letterpress section), readers (letterpress section) telecommunications and electronic section wire room operators, warehousemen (paper box making section). | 60 | |
| c. All other workers. | 100 | |
| Prisons | Uniformed prison officers. | 80 |
| Public Service: Docks and Inland Waterways. | a. Dockers, dredger drivers and hopper steerers. | 80 |
| b. All other workers. | 60 | |
| Public Service: Public Transport. | a. Garage hands including cleaners. | 80 |
| b. Conductors and drivers. | 60 | |
| Quarrying | All workers. | 100 |
| Railways | See the appropriate category for craftsmen (for example engineers, vehicles, etc.) All other workers. | 100 |
| Seamen | Carpenters. a. Passenger liners. | 165 |
| b. Cargo vessels, tankers, coasters and ferries. | 140 | |
| Shipyards | a. Blacksmiths and their strikers, boilermakers, burners, carpenters, caulkers, drillers, furnacemen (platers) holders up, fitters, platers, plumbers, riveters, sheet iron workers, shipwrights, tubers and welders. | 140 |
| b. Labourers. | 80 | |
| c. Apprentices and storekeepers. | 60 | |
| d. All other workers. | 100 | |
| Textiles and Textile Printing | a. Carders, carding engineers, overlookers and technicians in spinning mills. | 120 |
| b. All other workers. | 80 | |
| Vehicles | a. Builders, railway vehicle repairers and railway wagon lifters. | 140 |
| b. Railway vehicle painters, letterers, and builders’ and repairers’ assistants. | 80 | |
| c. All other workers. | 60 | |
| Wood and Furniture | a. Carpenters, cabinetmakers, joiners, wood carvers and woodcutting machinists. | 140 |
| b. Artificial limb makers (other than in wood), organ builders and packaging case makers. | 120 | |
| c. Coopers not providing their own tools, labourers, polishers and upholsterers. | 60 | |
| d. All other workers. | 100 | |
