MOD Laundry allowance: HMRC announced in 2014 that the following annual Flat Rate Expense Allowance (FREA) may be claimed for the cost of laundering of uniforms by ratings and other ranks within the MOD:

  • Royal Navy £80
  • Army £100
  • Royal Marines £100
  • Royal Air Force £100

Claims were backdated to 6 April 2008 and applied to each year of service (regardless of whether it is a full year).

  • For these earlier periods the FREA was given by amending the tax code of the relevant employee for the 2013/2014 tax year.
  • From 2014/15 onwards relief is given under a net pay arrangement operated by the MOD.

Alternative: claim actual expenses

If you wanted to claim tax relief for the actual expenses paid in earlier years, you had to contact HMRC with full details, including supporting evidence.

Delay by HMRC

HMRC would pay compensation where there was a delay in making a repayment. This would also have been included in the backdated 2013/14 tax code adjustment.

Officers and other groups

HMRC said it was continuing discussions with the Ministry of Defence on laundry expenses for Officers and some other groups with different terms and conditions of employment.

Non-MOD employees

Similar allowances are also available for employees in other businesses, see Fixed sum allowances: set classes of employee


Announcement on You Gov

HMRC guidance


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