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HMRC internal manual

Employment Income Manual

Tax treatment of National Health Service employees: expenses deductions: laundering uniforms

Sections 336 and 367 ITEPA 2003

A flat rate expense deduction has been agreed for healthcare workers working in the NHS, private hospitals or nursing homes 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 the same as those for the similar deduction for nurses, see EIM67220.

For the amount of the deduction that can be permitted, see EIM66795.