Income tax: is the cost incurred by an airline pilot in travelling to and from work an allowable deduction?

No. The cost is not incurred by an airline pilot whilst on duty, and is therefore considered to be a private expense.

Costs of travel to and from work are allowable as a deduction only in special circumstances. One of these special circumstances is where an employee is required to carry tools and/or equipment to and from work of such a size or weight that it is necessary for the employee to use his own motor vehicle.

The equipment carried by an airline pilot to and from work, eg, flight manuals, take-off procedures, maps, clothing etc, is no more than 'the normal accoutrements of a travelling businessman' (Case L49 79 ATC 339 at 342; Case 56 23 CTBR(NS) 467 at 469). Accordingly, no deduction is allowable for these travel costs.