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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 EIM67210 and 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.

Tax year Amount per year
2008 to 2009 onwards £60
1998 to 1999 to 2007 to 2008 £45
1995 to 1996 to 1997 to 1998 £30
1994 to 1995 and earlier years £25

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

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

If an employee changes employment but remains in a similar role, then the amount that can be claimed remains unchanged. An employee therefore cannot claim the agreed flat rate expense twice in a year simply because they have changed employment.