Uniform Benefits and Allowances​

How much is a uniform tax rebate worth?

Your uniform tax rebate depends on the work you do and the tax band you're in. As a basic rule, HMRC estimates that it costs most people £60 per year to maintain their work clothes. At the basic rate of tax, that means you're entitled to £12 (20% of £60) back from HMRC.

That's not where the story ends, though. Higher rate taxpayers get their 40% tax back (£24), while different industries sometimes have different allowances. The list of jobs with their own rules is pretty huge, but tends to focus on industries with particular clothing requirements. Fire services, the NHS, certain engineering and construction jobs and many others have allowances higher than £60. You can find the full, up-to-date list here.

An important thing to keep in mind is that the government’s figures won’t necessarily match what you’re actually spending each year. If your costs are higher than their estimates, then you’ll need to show some proof (receipts, etc.) to get back the full amount you’re owed.

I don't wear a uniform, but have specific clothes just for work. Can I claim a tax rebate?

Specialised work clothing sometimes actually means things like safety gear. Keeping things like helmets, goggles or protective gloves in good order is obviously essential to your work. If you're paying for this yourself and not getting reimbursed by your employer, then you should qualify for tax relief. You still can't claim back tax against the initial cost of buying them, though.

Also, you may find that the clothes you wear to work may sometimes be different from those you wear at work. A PE teacher, for example, might show up in the morning in normal clothes. Actually doing the job, however, might mean changing into a sports kit later in the day. The kit is an essential part of the work, so would usually entitle the teacher to tax relief.

Do I need to keep receipts?

The paperwork your tax refund claim requires depends on what you're claiming. For flat rate uniform tax rebates, most people won't need to keep anything specific. HMRC's flat rates don't require a lot of bookkeeping to claim. You do still have to know roughly what you spent in a year, though. If it's costing you significantly more than HMRC's estimates, then good records will help you prove it. Keeping paperwork and breaking down all your expenses in a tax refund claim can be much more complicated than using HMRC’s flat rates, but it could be your best bet if the taxman’s guesswork is wide of the mark.

I'm self-employed. Can I claim a uniform tax rebate?

Self-employed people work out their taxes through the Self Assessment system. This means they don't claim refunds from HMRC in the same way as employed people. However, if you're self-employed, there are still lots of unavoidable expenses that can bring down your tax bill. Under Self Assessment, your essential business costs are counted against the profits you’re being taxed on. If what you’re spending on your work clothes is necessary to do your job, then you should be declaring the amounts in your tax returns.

Who can claim?

Professions that can claim uniform tax relief

• As a chef, what expenses can I claim tax relief for?

  If you work in a kitchen, you're entitled to a range of tax reliefs on your unavoidable expenses. The things you can claim for depend on your circumstances. Your work clothes are a great example. If you're paying to clean, repair or replace your work clothing, you're entitled to a uniform tax rebate. This counts for your whites, your apron and anything else you're required to wear for work.

  If you're responsible for supplying your own kitchen equipment, this can also qualify you for tax relief. Safety gear like non-slip shoes is a good example of an expense you can claim for. Essential utensils from knives to saucepans can also count if you're paying for them yourself.

• I work as a hairdresser. What expenses can I claim a tax refund for?

  Working in hairdressing takes a lot of specialised equipment. If you're paying for cleaning, repairing or replacing things like a uniform or tunic, you could qualify for tax relief. The key things to remember are that you have to be paying for the items yourself, and they must be essential to your work.

  It doesn't stop with aprons and tunics, either. If you have to provide your own scissors, combs, hairdryers or clippers, you could have a claim. Whatever essentials of the trade you've shelled out for personally could go toward clawing back your tax refund from HMRC. Even if the individual costs are small, they still add up over time.

• What special expenses can mechanics claim a tax rebate for?

  Mechanics face a lot of unavoidable expenses just to do their job. You've almost certainly got specialised clothing, and maybe even a uniform to take care of. If you're paying for laundry and upkeep of your work clothes, you could well be in line for a tax refund.

  It doesn't stop there. Are you buying, repairing or replacing your tools out of your own pocket? What about your safety gear? Expenses like these are essential to your work, so HMRC says you can claim tax relief on them. Everything from a spark plug to a socket set could go toward your tax refund, so don't miss out!

• Can Police Officers claim back for any particular work expenses?

  Uniformed police officers know how tough the job can be on their work clothing. Luckily, the taxman knows it too and is willing to help out. If you're paying for the laundry and upkeep of your police uniform, you're entitled to a tax refund on your costs. In fact, the flat rate allowance for police is one of the more generous ones. Even if you don't typically wear a uniform on duty, you may still be entitled to claim the allowance.

  Your tax refund isn't limited to just your essential work clothes, either. You could also qualify for tax relief on things like your Police Federation subscriptions. One quick note of caution is that some police forces have their own arrangements about claiming tax rebates for you. Check what your situation is before making a claim on your own.

• I work in security. What expenses can I claim a tax refund for?

  A job in security can mean a lot of out-of-pocket expenses. HMRC rules mean you can claim tax relief for some of your unavoidable work costs. For example, if you're responsible for the cleaning and upkeep of your uniform, you can claim cash back from the taxman. This also counts for any protective clothing or equipment you're required to wear or use.

  If you're shelling out for your own Security Industry Authority licences, you can claw even more cash back from HMRC. Depending on your duties, you may have paid for several SIA licences. It all counts toward your tax refund, so make sure you keep track of what you've spent on licences for:

  • Security guard work
  • Close protection
  • Public space surveillance
  • Vehicle immobilsation
  • Cash and valuables in transit
  • Door supervision

• What tax relief can pilots and air cabin crew qualify for?

  Working aboard a commercial aircraft doesn't have to leave your taxes up in the air. Both pilots and air cabin crew can claim a range of tax reliefs on the necessary costs of the job. For a lot of people, that's going to start with their uniforms. Paying from your own pocket for laundry, repair or replacement of your work clothes qualifies you for a tax refund.

  That's not the end of it, though. The rules agreed with the British Airline Pilots Association (BALPA) also cover a few essential pieces of kit. Sunglasses are included, as are things like flight cases, passports and even some training costs. Beyond the flat rate allowance, you may also be able to include other necessary expenses in your tax refund claim. For example, your BALPA subscriptions qualify, so always keep track of what you're spending just to do your job.

  You don't have to be a pilot to claim a tax refund. Air cabin and flight deck crew can also get tax relief on a range of work expenses. Again, uniform laundry and upkeep is an obvious example, but there are plenty more. Visas and vaccination costs are covered by the system, and even small costs can add up over time to a surprisingly large tax refund.

  Keep in mind that some airlines have their own arrangements for uniform and equipment allowances. These may differ from the HMRC amounts, so make sure you know what allowances apply to you.

• I work in healthcare. What special tax reliefs apply to me?

  Healthcare workers paying for laundry and upkeep of their work uniforms can get tax relief on their costs. HMRC has a flat rate allowance designed to make those expenses a little less painful to swallow, but that's really just the start. There's a whole range of unavoidable costs in healthcare work, many of which can be used to bring down your yearly tax bill.

  One of the major costs for healthcare workers, from midwives to surgeons, is professional subscription fees. Depending on your actual job, you may need to be registered with a number of professional bodies. Those costs mount up, but so do the refund claims based on them. Examples of qualifying fees include:

  • Royal College of Nursing
  • Unison
  • General Pharmaceutical Council
  • Institute of Biomedical Science
  • General Medical Council
  • British Medical Association
  • Royal College of Nursing

  That's really just the start of a very long list.  If you're paying for insurance and you need to do your job, those costs count towards your tax refund, too.  While it's great that so many expenses are included, it does mean that a lot of people in healthcare aren't getting all they're entitled to.

• Can teachers claim any special tax reliefs?

  If you're a teacher, there are a few easily missed work expenses that could earn you a tax refund from HMRC. In general, these are for unavoidable costs that allow you to do your job. For example, if your work requires you to wear specific clothing, you can claim back tax on its laundry and upkeep. Sports clothing for P.E. teachers might be an obvious example, or any protective gear needed in a science or metalworking class. The basic rule is that, if it's necessary and you're paying for it yourself, it could qualify for tax relief.

  Another area where teachers tend to miss out is subscription fees for professional bodies. Union subscriptions to organisations like the National Union of Teachers or for Institute for Learning fees all count.

• What tax relief are lorry drivers able to claim?

  As a lorry driver, you might be surprised at the out-of-pocket costs that count toward your tax refund claim. You might not think of the jumper you wear for work as a "uniform", but if it carries a company logo you might be owed some tax back. The same is true for any protective clothing or safety gear you need for your work. A high-vis jacket, for example, will often qualify as a work expense.

  It goes way beyond just the clothes on your back, too. HMRC's tax rebate system is about making sure you don't suffer because of unavoidable work costs. It's still pretty easy to lose out, though. Some expense claims, like food and accommodation bills, might require some paperwork to back them up. You probably won't need to keep obsessive records, but any receipts you hang onto will help to put money back in your pocket.

  Other easily missed refunds for lorry drivers include any medical examinations you have to take for your licence. Remember that the licences themselves entitle you to tax relief, whether for their issue or renewal fees. If you're paying for your digital tachograph smartcards yourself, make a note of what you're spending. It all counts toward your yearly tax refund from HMRC.

• I work in the gambling industry. Can I claim back tax for my expenses?

  Like many other professions, workers in the gambling industry can claim a tax refund for some of their unavoidable costs. One major area that many miss out on is the uniform tax rebate. If you're required to wear a uniform for work and are paying for its laundry or upkeep yourself, you can make a claim.

  Beyond your clothes, working in the gambling industry does come with few necessary expenses. Depending on your job, you might need to pay for a Personal Functional licence. This is particularly true if you have to handle cash in your work. If you pay for the licence yourself, then the fees can form part of your yearly tax refund claim.

  Security staff are hugely important to the industry, and have a range of specific licences that apply to them. Security Industry Authority licences range from door supervision to the protection of cash and valuables in transit. However, the one thing they have in common is that they all qualify for tax relief.