The tax deduction was granted on the basis of extra-statutory concession at the discretion of the Commissioner of Inland Revenue.

The $150 reduction is based on real costs to officers as reported by Formations of the five land Regions in a survey conducted in January 2004.

In accordance with FPM 4-34, all officers regularly required to wear uniform whilst on duty are eligible to claim the flat rate deduction. They should note that this is not given automatically and that they must make a personal claim when completing their next annual tax return.

Officers who are required to wear uniform only occasionally by virtue of FPM 15-03 paragraphs 3 and 4, should note that it is permissible for them to claim laundry expenses provided that:

* The amount is reasonable and should not exceed the flat rate.

* A statement of the number of occasions to wear uniform during the year is declared in their tax return.

* Records are kept of the dates when uniform was worn, and the cost of maintaining the uniform on each occasion.

Officers who perform duties regularly in plainclothes, as per FPM 15-02, are not eligible for this tax-deductible rate.