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HMRC internal manual

Employment Income Manual

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

Where the conditions of EIM32480 are met a deduction can be permitted for the cost of laundering protective clothing or uniforms. The amount of the deduction will depend on the nature of the clothing and the frequency with which it is washed, taking account of any additional direct costs of washing clothing at home.

Some employees are covered by a nationally agreed flat rate expense that includes laundry costs, see EIM32700. A flat rate expense has been negotiated separately for nurses and other health care workers, see EIM67210and EIM66790. For employees who are not covered by a nationally agreed flat rate expense the amounts set out below may be accepted as a reasonable estimate of the deductible expense.

Year Amount per year
2008/09 onwards £60
1998/99 to 2007/08 £45
1995/96 to 1997/98 £30
1994/95 and earlier years £25

If the expense is met partly by the employer the amount of the deduction should be restricted, see example EIM32482.

Deduction for a greater amount should not be permitted without adequate evidence of the expenditure actually incurred, see EIM32715.