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.

Check if you can claim