FBU campaign secures tax concession

Circular: 2004HOC0216AG

Dear Brother / Sister


For some years, the FBU has pursued a campaign to secure fair taxation arrangements in respect of members required to travel home in brigade operational vehicles. This particularly affected members on the flexi-duty system.

Various attempts at negotiating a settlement with the Inland Revenue has not proved successful and the matter proceeded by way of a legal test case based upon Northern Ireland members. The case was heard by the Inland Revenue Commissioners in London. Their decision accepted much of the FBU case that the Inland Revenue had been incorrectly taxing members in these circumstances. However, the decision was something of a compromise, in that members would still be taxed, but there would be substantial deductions applied as the Revenue had been charging excessive tax.

Following this decision, an announcement was made in the Budget which effectively conceded the FBU position in full. The Chancellor has announced a tax concession, that members will not now be taxed in respect of journeys between home and work, where they are required to take emergency vehicles home when on call.

We are obtaining further advice upon this, and more detailed guidance will be issued to members in due course.

Best wishes.

Yours fraternally

General Secretary

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