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.
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.
Can I claim for washing my uniform?
You can claim tax relief if you wash the uniform given to you by your employer, unless your employer provides a laundering service and you choose not to use it and wash your uniform yourself.
You cannot claim tax relief for everyday clothing, even if you wear it for work.