The standard flat-rate expense allowance for uniform maintenance is £60. By claiming a uniform tax refund, you’ll get back the amount of tax you would otherwise have paid on that £60. So if you’re a basic-rate taxpayer, you’ll get 20% of £60 as a rebate – which is £12.
Am I eligible for a tax rebate?
To be able to claim tax relief, ALL of the following must apply:
- You wear a recognisable uniform that shows you’ve got a certain job, such as a branded T-shirt, nurse or police uniform. HMRC says a simple test would be if you were out and about and wearing your work uniform, a member of the public would recognise your employer because of logos or company name from your uniform. That said, we’ve heard reports that even plain clothes, without a logo, which you only wear for work may count – so it’s worth a try.
- Your employer requires you to wear it while you’re working. This means you have no other option but to buy it.
- You have to purchase, clean, repair or replace it yourself. However, you can’t claim if your employer washes your kit, provides facilities to do so (even if you don’t use them) or pays you for doing this maintenance.
- You paid income tax in the year you are claiming for. Since this is a perk to reduce your tax liability, you can’t claim if you paid no tax in the year you’re claiming for.
Who can’t claim via the rebate?
One group that shouldn’t need to go through the process are those in the armed forces. The cost of maintaining their uniforms should be dealt with via their tax code, with their tax-free personal allowance raised to compensate.
And if you’re self-employed, instead of claiming via the rebate, you should claim uniform and laundry expenses when filling in your self-assessment tax return.