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HMRC internal manual

Employment Income Manual

Tax treatment of nurses: expenses deductions: laundering uniforms: amount to be deducted

Sections 336 and 367 ITEPA 2003

A flat rate expense deduction (see EIM32700) has been agreed for nurses who must bear the cost of laundering their uniforms, see EIM67210. The amount of the flat rate expense deduction is £100 per year from 2008/09 onwards (£70 for 1998/99 to 2007/08).

A deduction of this amount should be permitted only for years in which the nurse has not been permitted a deduction of an amount agreed locally.

If a nurse requests a deduction greater than the agreed flat rate expense, see EIM67250.

Flat rate expense deductions for other healthcare staff vary and are listed at EIM32712