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Away From Home Allowance
An 'Away from Home Allowance' shall be paid to Constables, Sergeants, Inspector and Chief Inspectors of £50 in respect of every night on which the member is held in reserve - which is defined as serving away from his normal place of duty (whether because of s24 of the Police Act 1996 or otherwise).

AND

is required to stay in a particular specified place rather than being allowed to return home. A member is not held in reserve if they are serving away from his normal place of duty only by reason of being on a training course or carrying out routine enquiries.

A 'Hardship Allowance' of £30, shall be paid in respect of every night when the member is held in reserve AND is not provided with proper accomodation which is defined as a room for sole occupation by the member with an ensuite bathroom.

Away from Home Allowance is subject to National Insurance deductions in addition to Tax deduction. From a tax perspective it amounts to a 'Round Sum Allowance' ('RSA') and is taxable unless covered under a Force's Notice of Dispensation. Suffice to say, HMRC won't include a RSA under a dispensation unless it can be shown that no 'profit' arises.
Category: GENERAL, Last Updated: 08-04-2012 [77]