Officers, however, should note that this is not automatically given, and they must make a personal claim when completing their next annual salaries tax return.

Officers who are not required to wear uniform on a daily basis but only occasionally, should note that they may claim laundry expenses provided that:

* the amount is reasonable.

* a statement on the number of occasions he/she is required to wear uniform during the year is declared in the appropriate column in their tax return.

* records must be kept of the date(s) that uniform was worn and the cost of maintaining the uniform on each occasion.

This arrangement does not apply to officers who are drawing Detective Allowance.