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Section 343(2) ITEPA 2003

»Ê¹ÚÌåÓýapp following fees may be eligible for a deduction under Section 343 ITEPA 2003 from earnings from an employment.

Driving instructors

»Ê¹ÚÌåÓýapp fee payable by a driving instructor for entry or retention of a name in the register of approved instructors or on the issue or renewal of a licence authorising its holder to give paid instruction in the driving of a motor car.

Civil Aviation Authority

»Ê¹ÚÌåÓýapp fee (including any related medical or technical examination fee) payable, on the issue or renewal of a licence by the Civil Aviation Authority, by:

• an aircraft maintenance engineer
• an air traffic controller or student air traffic controller
• a member of the flight crew of an aircraft registered in the United Kingdom
• a flight information service officer.

Airport access

»Ê¹ÚÌåÓýapp fee payable by a person employed or to be employed at a UK airport for a criminal records check required for the issue of a security pass authorising that person to enter secure areas within the airport.

Large goods vehicle and passenger carrying vehicle drivers

»Ê¹ÚÌåÓýapp fee (including any related medical examination fee) payable on the issue or renewal of a licence authorising its holder to drive a large goods vehicle or a passenger carrying vehicle.

Seafarers

»Ê¹ÚÌåÓýapp fee (including any related medical examination fee) payable by an officer or other seaman on the issue, renewal or endorsement of a certificate, licence or other document that is required as evidence of his qualification or competence to serve in a ship.

»Ê¹ÚÌåÓýapp fee payable by a seafarer employed in a sea-going United Kingdom ship on the issue or renewal of a medical fitness certificate.