A deduction can be permitted for the cost of upkeep, replacement
and repair of protective clothing or uniforms, see
EIM32465, where the duties require it to
be worn and the employee must bear the cost. If the expense is
partly met by the employer, for example by an untaxed allowance in
lieu of uniform, only the net cost to the employee is deductible.
No deduction can be permitted for the cost of upkeep,
replacement and repair of ordinary clothing. In the case of Ward v
Dunn (52TC517) a surveyor was not permitted a deduction for the
cost of wear and tear and cleaning his clothing, even though the
nature of his job put him to abnormally large expense in this
respect. The costs were not incurred wholly and exclusively in the
performance of his duties, see
EIM31660.
Where the cost of upkeep of clothing is deductible you
should allow a reasonable deduction for any necessary cost of
cleaning that the employee actually incurs. This should not include
notional amounts, for example an estimate of the employee's labour
costs in carrying out the work at home. If the cleaning is carried
out as part of the ordinary domestic wash the extra cost of
cleaning work clothing should be small.
EIM32485 suggests amounts that may be
accepted as reasonable.
If the employer provides protective clothing but does not
provide facilities for its cleaning a similar deduction may be
made.
Flat rate expenses for cleaning costs have been negotiated
for operatives in particular industries, see
EIM32700. Flat rate expenses have been
negotiated separately for nurses and other health care workers, see
EIM67210 and
EIM66790. Where there is a national
agreement for a particular industry, a deduction can be allowed in
the amounts outlined at
EIM32712. The amounts suggested at
EIM32485 are acceptable where there is
not a national agreement in place.
This guidance is illustrated by example
EIM32481 and example
EIM32482.
