Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 367: Fixed sum deductions for repairing and maintaining work equipment
1594.This section allows a deduction from the earnings of certain classes of employees for a sum fixed by the Treasury.
1595.It derives from ESC A1. See Change 100 in Annex 1.
1596.Subsection (1) allows a deduction from the earnings of an employee for a sum fixed by the Treasury as representing the average annual expense in respect of the repair and maintenance of work equipment incurred by employees of the class to which the employee belongs.
1597.Subsection (2) sets out the terms under which the Treasury may fix a sum for a class of employees.
1598.Subsection (3) prevents the allowance of the fixed-sum deduction if the expense in respect of which the sum is fixed is paid or reimbursed by the employer or would be if requested.
1599.Subsection (4) provides that where the employer meets part of the expenses (or would do if so requested) in respect of which the fixed-sum deduction is set, the deduction is reduced by that amount.
1600.Subsection (5) defines “work equipment” for subsections (1) and (2).
1601.Subsection (6) requires the section to be read with section 330(2) (prevention of double deductions). If an expense on work equipment were deductible under Chapter 2 of Part 5, it would not be deductible under this section. See Change 82 in Annex 1.