Tax treatment of teachers, lecturers and tutors: Association of University and College Lecturers: notes on expenses deductions: special clothing
“1. Special clothing
Where not supplied by the employer, a deduction may be claimed for the cost and upkeep of special clothing necessary in the performance of the teacher’s duties. The following items are examples of the type of special clothing for which a deduction may be claimed.
- Academic dress.
- Protective clothing, for example, overalls, boots, goggles, helmets, clothing for use in catering departments etc.
- Gymnastic dress.
No deduction can be given for expenditure on ordinary clothing of the sort that is also worn off duty.”