Question to the Home Office:

To ask the Secretary of State for the Home Department, whether the (a) overnight allowance for police officers working away from home overnight, and (b) additional hardship allowance for those without proper accommodation is provided to forces as a taxable benefit.

Police officers in the federated ranks may be entitled to an away from home overnight allowance and an additional hardship allowance when the eligibility criteria set out in determinations made under the Police Regulations 2003 is met. Allowances are subject to taxation rules made by HM Revenue and Customs.