Reply To: Solider in barracks – part time

#9741
gerryg
Participant

I don’t think you can disregard it as an expense.

35(2)(b) actually says that earnings do not include “any payment in respect of expenses wholly, exclusively and necessarily incurred…”

I read that as meaning the employer reimbursing the employee for expenses incurred while carrying out their job e.g. if you go on a course and have to buy lunch you claim it back.

Reg 36 and Schedule 4 are the ones that allow sums to be deducted from earnings and neither of those allow for this sort of deduction.