Tax relief for specialist tools or clothing

You may be able to get tax relief if you - and not your employer - spend money on any tools or specialist clothing you need to be able to do your job. You can go back several years to get the relief - the time you've got depends on whether you've previously sent in a Self Assessment tax return.

On this page:

When you can get tax relief for tools and specialist clothing
Flat Rate Expenses
How to get tax relief

When you can get tax relief for tools and specialist clothing

As a general rule an employee can't get tax relief for the cost of clothing they wear to work - but there are some exceptions. For example, if you work in a sector like the building trade or the metal working industry you'll have to wear protective clothing like:

overalls
gloves
boots
helmets

If you must pay for this yourself and your employer doesn't reimburse you, then you are entitled to tax relief for the cost. You can also deduct from your taxable income the cost of repairing, cleaning and replacing this type of specialist clothing.

You are also entitled to tax relief if you have to buy - out of your own money - the tools you need to be able to do your work. For example, if you're a hairdresser your employer might require you to provide your own scissors. The tax relief also applies to the cost of maintaining and replacing the tools.

What about uniforms

You can get tax relief on the cost of a uniform if:

it's a recognisable uniform that shows you've got a certain sort of job - like a nurse or police uniform
your employer requires you to wear it while you're working
you've got to pay for it yourself

The tax relief also covers the cost of cleaning, repairing or replacing the uniform. You might also be entitled to tax relief for the cost of cleaning a uniform that your employer provides if you've got to pay for this yourself.

Flat Rate Expenses

If you have to buy tools or specialist clothing for your job you may be entitled to either:

tax relief for the actual amounts you spend
a flat rate deduction

Flat rate deductions are amounts that we've agreed nationally - or sometimes locally if conditions are very different - with trade unions or other bodies. The deductions cover what's typically spent each year by employees in different trades. For example, someone working in the clothing industry can get a deduction of £60 each year. A cabinet maker can get a deduction for £140 while the deduction for a stone mason is £120. You don't have to be a member of a trade union to get the deduction. You'll also benefit from less paperwork - you won't have to keep a record of all the individual amounts you spend.

See the table of agreed flat rate expense deductions

How to get tax relief

To find out how you can get tax relief for tools or specialist clothing read our guide 'How to get allowances and reliefs - employees or directors' by following the link below.

If you haven't completed a tax return you've got five years from the 31 October following the end of the year concerned to get the relief. If you've previously completed a return it's five years from 31 January following the end of the year concerned.

How to get tax allowances and reliefs