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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Tax treatment of nurses: expenses deductions: shoes and stockings/tights allowance

Section 336 and 367 ITEPA 2003

Expenses deductions may be permitted to nurses of all grades including midwives, for expenditure incurred and defrayed by them on the repair and renewal of shoes and stockings/tights:

  • shoes: where the wearing of a prescribed style is obligatory in the hospital or other workplace in which they may work allow £12 per year
  • stockings/tights/socks: where the wearing of a prescribed style or colour is similarly obligatory, allow £6 per year.

References to a nurse should be taken for this purpose to include nurses and midwives of all grades and includes auxiliaries, students, dental nurses, nursing assistants and healthcare assistants or workers.