HMRC has confirmed the full list of work uniforms and items that you might be able to claim tax relief back on. The Government department will refund certain costs, including for uniforms, for people in certain occupations.
Who can claim?
Guidance states that you may be able to claim tax relief on the cost of repairing or replacing small tools you need to do your job; and for cleaning, repairing or replacing a uniform or specialist clothing. If you wear a 'recognisable' uniform as part of your job, then you could get some money back from HMRC. However, there are some caveats to this that workers should be made aware of.
Requirements for uniform rebate
In order to be able to apply for the uniform rebate, your employer must require that you wear a uniform while working and that you have to buy, clean, repair, or replace it yourself. A uniform is classed as a set of clothing that identifies you as having a certain occupation, for example nurse, or police officer. You may also be able to claim for specialist clothing you need for work, even if it does not identify you as having a certain occupation, for example overalls or safety boots. The tax relief claim also covers repairing or replacing small tools you need to do your job (for example, scissors or an electric drill).
What is not covered?
However, HMRC states it will not help with the initial cost of buying clothes for work or cleaning, repairing or replacing everyday clothing you wear for work - even if you must wear a certain design or colour. It adds it will also not cover the cost of laundering your own uniform or specialist clothing if your employer provides a free laundering service and you choose not to use it. Personal Protective Equipment (PPE) is also not covered by HMRC. If your job requires you to use PPE your employer should either give you PPE free of charge or ask you to buy it and reimburse you the costs, it states.
How to claim
Anyone eligible for the tax relief can either claim the actual amount you've spent or an agreed fixed amount (a 'flat rate expense' or 'flat rate deduction'). If you claim the actual amount you've spent, you need to send copies of your receipts, or other evidence which proves you've paid for the items, and claim these as 'other expenses' within the service provided by HMRC. If you claim an agreed fixed amount then you do not need to send evidence and can claim these as 'uniform, work clothing and tools' within the service. Anyone eligible can claim for the current tax year as well as the four previous tax years.
Full list of jobs and flat rate expenses
The following list outlines the flat rate expense amounts for various occupations:
- Agriculture: All workers (£100)
- Airlines: Pilots and uniformed flight deck crew (£1,022) | Cabin crew (£720)
- Aluminium: Continual casting operators, furnace operators, and pourers (£140) | Cable hands, case makers, and storekeepers (£80) | Apprentices (£60) | All other workers (£120)
- Armed Forces: Royal Air Force, Royal Marines, and Army (all ranks) (£100) | Royal Navy (£80)
- Banks and Building Societies: Uniformed doormen and messengers (£60)
- Brass and Copper: Braziers, coppersmiths, fitters, and moulders (£120)
- Building: Joiners and carpenters (£140) | Cement works, roofing felt, and asphalt labourers (£80) | Labourers and navvies (£60) | All other workers (£120)
- Building Materials: Stone masons (£120) | Tilemakers and labourers (£60) | All other workers (£80)
- Clothing: Lacemakers, hosiery/knitwear bleachers, dyers, and knitters (£60) | All other workers (£60)
- Constructional Engineering: Blacksmiths, burners, fitters, scaffolders, and welders (£140) | Banksmen, labourers, and shop-helpers (£80) | Apprentices and storekeepers (£60) | All other workers (£100)
- Electrical and Electricity Supply: Workers incurring laundry costs only (£60) | All other workers (£120)
- Engineering (Trades Ancillary): Pattern makers (£140) | Labourers and unskilled workers (£80) | Apprentices and storekeepers (£60) | Motor mechanics in garage repair shops (£120) | All other workers (£120)
- Fire Service: Uniformed fire fighters and fire officers (£80)
- Food & Forestry: All workers in Food (£60) | All workers in Forestry (£100)
- Glass: All workers (£80)
- Health and Care Staff (NHS & Private): Ambulance staff (£185) | Nurses, midwives, therapists, and healthcare assistants (£125) | Shoes/stockings/tights allowance (where required style/color) (£125 overall, or £12 for shoes / £6 for tights) | Plaster room orderlies, porters, ward clerks, domestics, and catering (£125) | Laboratory staff and pharmacists (£80) | Uniformed ancillary staff, maintenance, drivers, and receptionists (£80)
- Heating: Pipe fitters and plumbers (£120) | Coverers, laggers, and heating engineers (£120) | Gas workers and all other workers (£100)
- Iron Mining: Fillers, miners, and underground workers (£120) | All other workers (£100)
- Iron and Steel: Day labourers, stockmen, and warehouse staff (£80) | Apprentices (£60) | All other workers (£140)
- Leather: Curriers and tanning operatives (wet workers) (£80) | All other workers (£60)
- Particular Engineering (Factory Component Production): Pattern makers (£140) | Chainmakers, cleaners, wire drawers, and toolmakers (£120) | Apprentices and storekeepers (£60) | All other workers (£80)
- Police Force: Ranks up to and including Chief Inspector (£140) | Community Support Officers (£140) | Other police employees (excluding Special Constables) (£60)
- Precious Metals: All workers (£100)
- Printing: Letterpress rotary press engineers, machine minders, and stereotypers (£140) | Bench hands, compositors, readers, and wire room operators (£60) | All other workers (£100)
- Prisons: Uniformed prison officers (£80)
- Public Service (Docks & Waterways): Dockers, dredger drivers, and hopper steerers (£80) | All other workers (£60)
- Public Service (Public Transport): Garage hands and cleaners (£80) | Conductors and drivers (£60)
- Quarrying & Railways: All workers in Quarrying (£100) | Craftsmen on Railways follow their specific trade category, all other railway workers (£100)
- Seamen: Carpenters on Passenger liners (£165) | Carpenters on Cargo vessels, tankers, coasters, and ferries (£140)
- Shipyards: Blacksmiths, boilermakers, fitters, painters, plumbers, and welders (£140) | Labourers (£80) | Apprentices and storekeepers (£60) | All other workers (£100)
- Textiles and Textile Printing: Carders, carding engineers, and technicians (£120) | All other workers (£80)
- Vehicles: Builders, railway vehicle repairers, and wagon lifters (£140) | Railway painters, letterers, and assistants (£80) | All other workers (£60)
- Wood and Furniture: Carpenters, cabinetmakers, joiners, and woodcutters (£140) | Artificial limb makers, organ builders, and case makers (£120) | Coopers (no tools provided), labourers, polishers, and upholsterers (£60) | All other workers (£100)
If your industry and job are not shown, you can claim a flat rate expense amount of £60.
