CPS witness expenses: loss of earnings
Employed persons
The maximum amount of earnings lost which may be repaid is:
| Payments for loss of earning for an employed person | Amount |
|---|---|
| For an absence from work not exceeding four hours | £33.50 |
| For an absence from work exceeding four hours | £67.00 |
These payments are not subject to Income Tax or other statutory deductions. To claim loss of earnings, you must get your employer to complete Section C of your claim certifying the earnings you have lost. Do this after you have attended court.
Self-employed person
The maximum amount of earnings lost which may be repaid is:
| Payments for loss of earnings for a self-employed person | Amount |
|---|---|
| For an absence from work not exceeding four hours | £33.50 |
| For an absence from work exceeding four hours | £67.00 |
To claim loss of earnings, you must provide some evidence of self-employment (for example, business card, letterhead, company stamp) and you may be required to provide evidence of your loss.
Payments to compensate for temporary loss of profits are taxable as receipts of a business.
