Uniforms, work clothing and tools
You may be able to claim tax relief on the cost of:
- repairing or replacing small tools you need to do your job (for example, scissors or an electric drill)
- cleaning, repairing or replacing specialist clothing (for example, a uniform or safety boots)
You cannot claim relief on the initial cost of buying small tools or clothing for work.
How much you can claim
You can either claim:
- the actual amount you’ve spent - you’ll need to keep receipts
- an agreed fixed amount (a ‘flat rate expense’ or ‘flat rate deduction’)
Check if your job has an agreed flat rate expense.