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HMRC internal manual

Employment Income Manual

Tax treatment of fire officers: expenses deductions: laundering uniforms

A flat rate expense deduction has been agreed for fire officers who:

  • are required to wear a uniform as part of their duties (see EIM32475) and
  • must meet the cost of laundry themselves.

The circumstances in which a deduction can be given are described in EIM32710.

The amount of the deduction is £80

In some circumstances an employee can request a deduction for the actual expense they have incurred instead of the flat rate expense, see EIM32715.