Tax relief for employees

4. 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 can’t claim relief on the initial cost of buying small tools or clothing for work.

If you need to buy other equipment to use in your job, you can claim capital allowances instead.

What you can claim

You can either claim:

  • for what you’ve spent - you’ll need to keep receipts
  • a ‘flat rate deduction’

Flat rate deductions are set amounts that HM Revenue and Customs (HMRC) has agreed are typically spent each year by employees in different occupations.

If your occupation isn’t listed, you may still be able to claim a standard annual amount of £60 in tax relief.

You don’t need to keep records of what you’ve paid for if you claim a flat rate deduction.