Guidance

Job expenses for uniforms, work clothing and tools

Find out what flat rate expenses you can claim tax relief on by checking the standard amounts to cover clothing and tools.

Published 1 January 2015

• From: HM Revenue & Customs

Job expenses

Flat rate expenses, or work-related expenses, are a kind of tax relief you get if you spend money on equipment for your job. They’re called flat rate expenses because you can either claim a standard flat rate or the actual cost. If you want to claim the actual amount you’ll need to keep receipts.

You can claim tax relief on expenses for:

• small tools
• protective clothing needed for your work
• uniforms

You can’t claim tax relief for everyday clothing (even if you wear it for work).

Small tools

You can claim tax relief for the cost of replacing or repairing small tools, for example, hairdressers might need to buy their own scissors.

Protective clothing

You can claim tax relief for the cost of replacing, repairing and cleaning of specialist or protective clothing, for example, hard-hats, protective boots and overalls.

Uniforms

A uniform is a set of specialised clothing that’s recognisable as a uniform that identifies someone as having a particular occupation, for example, nurse or police uniforms.

It doesn’t include employees who wear clothing of a similar design or colour, for example, a bank who wants to promote its corporate image by requiring all counter staff to wear a shirt or blouse in the corporate colours. Only nurses and midwives can claim for replacing shoes, socks and underwear.

If your employer pays towards the costs

If any part of the expense is paid by your employer, this should be deducted from the agreed amount.

How much tax relief you can claim

Occupations that aren’t listed

If your industry or occupation isn’t listed, you may be able to claim tax relief on a standard £60 allowance per year for the cost of upkeep and replacement of specialist or protective clothing.

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 - RAF - 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	ranks of police officers up to and including chief inspector (but not West Yorkshire Police employees) community support officers including Metropolitan Police (but not West Yorkshire Police employees)	140
	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 - socks 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

Published 1 January 2015