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.