Check if you can claim flat rate expenses for uniforms, work clothing and tools
Find out what work-related expenses you can claim tax relief on for clothing and tools if you're an employee.
Overview
You can claim tax relief on flat rate expenses if you’re employed by someone and you:
- clean your work uniform
- spend your own money on repairing or replacing equipment you need to do your job
If your employer pays all of your expenses you cannot claim any tax relief.
Flat rate expenses allow you to claim tax relief for a standard amount (a ‘flat rate’) each tax year. The amount you can claim depends on your job and the industry you work in.
If you make a flat rate expenses claim you do not need to keep a record of what you have spent or any receipts.
If you want to claim the exact amount you have spent on expenses you must keep receipts and make a claim by post.
There are different rules for expenses if you’re self-employed.
What tax relief is
Tax relief reduces the amount of tax you have to pay.
The amount of tax relief you get will not be the same as the amount of expenses you have claimed for. You’ll get tax relief based on the rate at which you pay tax.
For example, if you can claim £60 and paid tax at a rate of 20% in that year, you’ll get tax relief of £12.
What you can claim tax relief on
You can claim tax relief on work expenses for the cost of:
- cleaning your uniform
- repairing or replacing your small tools (for example scissors if you’re a hairdresser, trowels if you’re a plasterer and spanners if you’re a mechanic)
What a uniform is
A uniform is a set of specialised clothing that’s recognisable as identifying someone as having a particular occupation, for example nurse or police uniforms.
A uniform is not clothing of a similar design or colour that you must wear for work (for example, a bank who wants to promote its corporate image by requiring all counter staff to wear a shirt or blouse in their corporate colours).
You can claim tax relief if you wash the uniform given to you by your employer, unless your employer provides a laundering service and you choose not to use it and wash your uniform yourself.
Only nurses and midwives can claim for replacing shoes, socks and underwear.
You cannot claim tax relief for everyday clothing, even if you wear it for work.
Check if you can make an expenses claim
Check if you can make a claim using the online service, or the ‘List of industries and occupations’ table.
Use the online service
You’ll then be able to make a claim online if you’re eligible.
Use the ‘List of industries and occupations’ table
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Check the ‘List of industries and occupations’ table below to see if the industry you work in and your occupation is shown.
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If your industry and occupation are not shown you can claim a deduction of £60, if your industry and occupation are shown check how much you can claim.
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If your employer pays towards your expenses deduct the amount they pay to get the figure you can claim.
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You can then make a claim by post, or enter the amount in box 18 of the SA102 page if you need to send us a Self Assessment tax return.
List of industries and occupations
This table lists the industries, occupations and how much tax relief you can claim.
Industry | Occupation | Deduction £ | |
---|---|---|---|
Agriculture | all workers | 100 | |
Airlines | pilots, co-pilots, helicopter pilots and uniformed flight deck crew | 1,022 | |
cabin crew - stewards and stewardesses | 720 | ||
Aluminium | a. continual casting operators, process operators, de-dimplers, driers, drill punchers, dross unloaders, firemen (engaged to light and maintain furnaces), furnace operators and their helpers, leaders, mould-men, pourers, remelt department labourers and roll flatteners | 140 | |
b. cable hands, case makers, labourers, mates, truck drivers and measurers and storekeepers | 80 | ||
c. apprentices | 60 | ||
d. all other workers | 120 | ||
Armed forces | all ranks in the: - army - Royal Air Force - Royal Marines |
100 | |
- Royal Navy | 80 | ||
Banks and building societies | uniformed doormen and messengers | 60 | |
Brass and copper | braziers, coppersmiths, finishers, fitters, moulders, turners and all other workers | 120 | |
Building | a. joiners and carpenters | 140 | |
b. cement works, roofing felt and asphalt labourers | 80 | ||
c. labourers and navvies | 60 | ||
d. all other workers | 120 | ||
Building materials | a. stone masons | 120 | |
b. tilemakers and labourers | 60 | ||
c. all other worker | 80 | ||
Clothing | a. lacemakers, hosiery bleachers, dyers, scourers and knitters, knitwear bleachers and dyers | 60 | |
b. all other workers | 60 | ||
Constructional engineering (includes buildings, shipyards, bridges and roads) | a. blacksmiths and their strikers, burners, caulkers, chippers, drillers, erectors, fitters, holders up, markers off, platers, riggers, riveters, rivet heaters, scaffolders, sheeters, template workers, turners and welders | 140 | |
b. banksmen, labourers, shop-helpers, slewers and straighteners | 80 | ||
c. apprentices and storekeepers | 60 | ||
d. all other workers | 100 | ||
Electrical and electricity supply | a. workers incurring laundry costs only | 60 | |
b. all other workers | 120 | ||
Trades ancillary to engineering | a. pattern makers | 140 | |
b. labourers, supervisory and unskilled workers | 80 | ||
c. apprentices and storekeepers | 60 | ||
d. motor mechanics in garage repair shop | 120 | ||
e. all other workers | 120 | ||
Fire service | uniformed fire fighters and fire officers | 80 | |
Food | all workers | 60 | |
Forestry | all workers | 100 | |
Glass | all workers | 80 | |
Healthcare staff in the National Health Service, private hospitals and nursing homes | a. ambulance staff on active service | 185 | |
b. nurses, midwives, chiropodists, dental nurses, occupational, speech, physiotherapists and other therapists, healthcare assistants, phlebotomists and radiographers shoes and stockings or tights allowance (where everyone is required to wear the same colour or style) |
125 12 shoes 6 tights or stockings |
||
c. plaster room orderlies, hospital porters, ward clerks, sterile supply workers, hospital domestics and hospital catering staff | 125 | ||
d. laboratory staff, pharmacists and pharmacy assistants | 80 | ||
e. uniformed ancillary staff - maintenance workers, grounds staff, drivers, parking attendants and security guards, receptionists and other uniformed staff | 80 | ||
Heating | a. pipe fitters and plumbers | 120 | |
b. coverers, laggers, domestic glaziers, heating engineers and all their mates | 120 | ||
c. all gas workers and all other workers | 100 | ||
Iron mining | a. fillers, miners and underground workers | 120 | |
b. all other workers | 100 | ||
Iron and steel | a. day labourers, general labourers, stockmen, timekeepers, warehouse staff and weighmen | 80 | |
b. apprentices | 60 | ||
c. all other workers | 140 | ||
Leather | a. curriers (wet workers), fellmongering workers and tanning operatives (wet) | 80 | |
b. all other workers | 60 | ||
Particular engineering (work on commercial basis in a factory or workshop producing components such as wire, springs, nails and locks) | a. pattern makers | 140 | |
b. chainmakers, cleaners, galvanisers, tinners and wire drawers in the wire drawing industry and toolmakers in the lock making industry | 120 | ||
c. apprentices and storekeepers | 60 | ||
d. all other workers | 80 | ||
Police force | a. ranks of police officers up to and including chief inspector | 140 | |
b. community support officers including Metropolitan Police | 140 | ||
c. other police employees (but not special constables) | 60 | ||
Precious metals | all workers | 100 | |
Printing | a. letterpress section-electrical engineers (rotary presses), electrotypers, ink and roller makers, machine minders (rotary), maintenance engineers (rotary presses) and stereotypers | 140 | |
b. bench hands (periodical and bookbinding section), compositors (letterpress section), readers (letterpress section) telecommunications and electronic section wire room operators, warehousemen (paper box making section) | 60 | ||
c. all other workers | 100 | ||
Prisons | uniformed prison officers | 80 | |
Public service - docks and inland waterways | a. dockers, dredger drivers and hopper steerers | 80 | |
b. all other workers | 60 | ||
Public service - public transport | a. garage hands including cleaners | 80 | |
b. conductors and drivers | 60 | ||
Quarrying | all workers | 100 | |
Railways | See the appropriate category for craftsmen (for example engineers, vehicles) all other workers | 100 | |
Seamen | carpenters a. passenger liners |
165 | |
b. cargo vessels, tankers, coasters and ferries | 140 | ||
Shipyards | a. blacksmiths and their strikers, boilermakers, burners, carpenters, caulkers, drillers, furnacemen (platers) holders up, fitters, platers, plumbers, riveters, sheet iron workers, shipwrights, tubers and welders | 140 | |
b. labourers | 80 | ||
c. apprentices and storekeepers | 60 | ||
d. all other workers | 100 | ||
Textiles and textile printing | a. carders, carding engineers, overlookers and technicians in spinning mills | 120 | |
b. all other workers | 80 | ||
Vehicles | a. builders, railway vehicle repairers and railway wagon lifters | 140 | |
b. railway vehicle painters, letterers, and builders’ and repairers’ assistants | 80 | ||
c. all other workers | 60 | ||
Wood and furniture | a. carpenters, cabinetmakers, joiners, wood carvers and woodcutting machinists | 140 | |
b. artificial limb makers (other than in wood), organ builders and packaging case makers | 120 | ||
c. coopers not providing their own tools, labourers, polishers and upholsterers | 60 | ||
d. all other workers | 100 |
Get more information
Find out more information about claiming tax relief for your job expenses.
Last updated 1 February 2019 + show all updates
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The flat rate expenses you can claim tax relief on for uniforms, work clothing and tools have been updated.
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Guidance on how much tax relief the police force can claim has been updated.
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First published.