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All employees are entitle to make an expense claim under ICTA 1988, s 198, and teachers should be no exception although the Inland Revenue appear to treat them differently to examiners, insurance agents, midwives, or councillors.
The Inland Revenue publish their interpretation of the position in their internal guidance manuals, but where expenses are incurred "wholly, exclusively and necessarily" in the performance of teachers duties, further claims should be considered.
As long ago as 1957 the Inland Revenue agreed with the Association of University Teachers (AUT) that 'where it is necessary for a teacher to use a room at his residence in the performance of his duties, a deduction may be allowed', but these arrangements were not publicised.
The Inland Revenue still consider teachers of A level and above to be in a different category from those who teach younger children.
The Teachers Pay and Conditions Act 1987 and the Education (School Teachers' Pay and Conditions of Employment) Order SI 1987/650 require a teacher to work outside of school.
Despite the Inland Revenues resistance, where the costs of books, courses, sports clothing, use of home, or travelling expenses other than ordinary commuting are incurred, supporting evidence is available, and a worthwhile case can be made, it is possible to make claims for the previous six years under TMA 1970 s 33.
It is important to read the internal guidance manuals, and know what different circumstances apply to justify a claim in a particular case.
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