Food and accommodation charges before or after tax?


I am considering applying to the royal navy but one of the things that concerning me is the pay drop for the first few years and the amount of deductions while living on base.

Does anybody know if charges such as your daily food charges and accommodation charges come off your wage before or after tax?


War Hero
You are taxed on what you earn. Food and accom is an outgoing for anyone regardless of where they live. So, in your case when you are living on the base you are taxed on your full earnings. No special tax exemption I'm afraid or we'd all be living there...probably!


It will go up, though, PCT91.

Do you have dependents?

It might be worth starting an application by expressing interest via the RN website. There's no obligation at this stage and you can review how you want to proceed as you find out more about what is on offer. Which job do you have in mind?

I would be applying to be a marine engineering officer (submariner). I have seen the payscale but ive struggled finding official information on the additional pay for submariners. I am going into the recruitment office near me tomorrow so hopefully they can help answer more my questions but I wanted to be as prepared as I can be before going so I ask the right questions.

I have a baby and partner who would potentially be living with me on base depending one where I am based.




In short:
Level is, essentially, time in that rate. One advances levels as your seniority/experience/career advances.
Supplement level depends on which branch you are in.

Are the steps for an officer annual steps? I have read a few things suggesting you can progress so lieutenant within 2/3 years of completing your initial training?


War Hero
Super Moderator
SM pay is supplementary, same as nuclear pay. It's on page 74 of the link.

It used to be call SSP(SM) (Special Service Pay Submarines) but now comes under RRP (Recruitment and Retention Pay). It's taxable but not pensionable.