Nursing Allowance and Uniform Allowance received to nurse is taxable or not under income tax act
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Quick Summary
This discussion explores the tax implications of nursing and uniform allowances for nurses in the UK. While uniform allowances are generally exempt up to the amount of actual expenditure, any excess received is taxable. The query specifically asks whether nursing allowances are also subject to income tax.
Uniform allowance is exempt to the extent of actual expenditure incurred on purchase and maintenance of uniform, any amount received over and above the actual expenditure is liable to tax