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.

Personal Protective Equipment (PPE)

You cannot claim tax relief for PPE. If your job requires you to use PPE your employer should either:

  • give you PPE free of charge
  • ask you to buy it and reimburse you the costs

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