Question to the HM Treasury:

To ask the Chancellor of the Exchequer, 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.

Additional allowances paid to police officers such as subsistence, lodging and supplementary rent allowances are not taxable providing they have been paid in respect of duties performed away from the officer’s normal station. Additionally, the allowances must also have been provided on the basis that the temporary posting is not expected to and does not exceed 24 months.