The tax deduction is granted at the discretion of the Commissioner of Inland Revenue, as an extra-statutory concession, by deeming a nominal amount of expenditure incurred for uniform laundry and equipment maintenance to be expense qualified for deduction under section 12(1)(a) of the Inland Revenue Ordinance.

The tax-deductible rate is based on the findings of an expenditure survey (i.e. real costs) conducted in February 2009 among officers in the Formations of the five land Regions.

In accordance with FPM 4-34, all officers who are regularly required to wear uniform while on duty may claim this flat rate deduction. However, this is not automatically given and eligible officers must make a personal claim when completing their annual tax returns.

Officers who are not required to wear uniform on a daily basis, by virtue of FPM 15-03 paragraphs 3 and 4, are eligible to claim tax deduction on laundry expenses provided that:

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

* Officers declare "the number of occasions to wear uniform during the year" in their tax returns.

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

Officers who perform duties regularly in plainclothes are not eligible for the tax deduction.

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