Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether his Department has plans to review tax allowances for airline cabin crew.

Overseas Scale Rates (OSR) allow employers to reimburse expenses without the need to check receipts. The published rates are designed to reflect the average cost of subsistence, including local taxes and gratuities, when staying overseas.

Employers do not have to use OSR and can reimburse using actual amounts provided receipts are checked. Additionally, if an employee spends more than the amount their employer pays, they can claim tax relief on the difference.

Guidance was last updated in February 2019 and applied from 6 April 2019. The current rates are considered appropriate for general use and therefore it is not necessary to review them at this time.