Uniforms, work clothing and tools

You may be able to claim tax relief on the cost of:

  • repairing or replacing small tools you need to do your job (for example, scissors or an electric drill)
  • cleaning, repairing or replacing a uniform or specialist clothing (for example, overalls or safety boots)

Claim relief for a uniform or specialist clothing

You can claim tax relief for a uniform. A uniform is a set of clothing that identifies you as having a certain occupation, for example nurse, or police officer.

You may also be able to claim for specialist clothing you need for work, even if it does not identify you as having a certain occupation, for example overalls or safety boots.

You cannot claim tax relief for:

  • the initial cost of buying clothing for work
  • cleaning, repairing or replacing everyday clothing you wear for work (even if you must wear a certain design or colour)
  • the cost of laundering your own uniform or specialist clothing if your employer provides a free laundering service, and you choose not to use it

Personal Protective Equipment (PPE)

You cannot claim tax relief for PPE. If your job requires you to use PPE your employer should either:

  • give you PPE free of charge
  • ask you to buy it and reimburse you the costs

How much you can claim

You can either claim:

  • the actual amount you바카라 사이트™ve spent
  • an agreed fixed amount (a 바카라 사이트˜flat rate expense바카라 사이트™ or 바카라 사이트˜flat rate deduction바카라 사이트™)

Check if your job has an agreed flat rate expense.

You can claim for the current tax year and the 4 previous tax years.

How to claim

If you claim the actual amount you바카라 사이트™ve spent, you must:   

  • send copies of your receipts, or other evidence, which proves you바카라 사이트™ve paid for the items  
  • claim these as 바카라 사이트˜Other expenses바카라 사이트™ within the service 

If you claim an agreed fixed amount (a flat rate expense) you:   

  • do not need to send evidence  
  • claim these as 바카라 사이트˜Uniform, work clothing and tools바카라 사이트™ within the service

Use this service to: 

  • check if you can claim 
  • make a claim if you바카라 사이트™re eligible

If you complete a Self Assessment tax return, you must claim through your tax return instead.