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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Tax treatment of National Health Service employees: expenses deductions: laundering uniforms: amount of deduction

The agreed yearly flat rate expense deduction is:

Categories  1998/99 to 2007/08 2008/09 onwards
1 £110 £140
2 £70 £100
3 £60 £100
4 £45 £60

The four categories include the following healthcare workers:

  1. ambulance staff on active service
  2. chiropodists, dental nurses, occupational, speech, physiotherapists and other therapists, phlebotomists, radiographers, nurses, midwives
  3. plaster room orderlies, hospital porters, ward clerks, sterile supply workers, hospital domestics, hospital catering staff
  4. laboratory staff, pharmacists and pharmacy assistants, uniformed ancillary staff - maintenance workers, grounds staff, drivers, parking attendants and security guards, receptionists and other uniformed staff.

If any healthcare workers have been permitted a locally agreed flat rate expense deduction, see EIM67240. If a deduction is requested for an amount that exceeds the amounts in the table above, see EIM67250.

Although the rates in the table do not specifically cover doctors and dentists you can treat them as falling into category 4 if you receive a request for a deduction and the conditions in EIM66790 are met.