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HMRC internal manual

Employment Income Manual

Other expenses: clothing: the cost of upkeep and replacement of uniform and protective clothing: example

The employees in a factory are provided with protective overalls but have to wash the overalls themselves. In 2008/09 the employer makes a payment of 50p per week to each employee as a contribution to the cost. The overalls get so dirty that they need to be washed in a high temperature wash separate from other clothes. It is agreed that the laundry costs suggested in EIM32485 are reasonable.

There is an agreement that the payment of 50p per week may be made without deduction of tax, see EIM05200. The cost of washing the overalls is deductible, see EIM32480. The net cost will be £34 for 2008/09 (£60 less £26).