Where the conditions of
EIM32480 are met a deduction can be
permitted for the cost of laundering protective clothing or
uniforms. The amount of the deduction will depend on the nature of
the clothing and the frequency with which it is washed, taking
account of any additional direct costs of washing clothing at home.
Some employees are covered by a nationally agreed flat rate expense that includes laundry costs, see EIM32700. A flat rate expense has been negotiated separately for nurses and other health care workers, see EIM67210 and EIM66790. For employees who are not covered by a nationally agreed flat rate expense the amounts set out below may be accepted as a reasonable estimate of the deductible expense.
|Year||Amount per year|
|1998/99 to 2007/08||£45|
|1995/96 to 1997/98||£30|
|1994/95 and earlier years||£25|
If the expense is met partly by the employer the amount of the
deduction should be restricted, see example
Deduction for a greater amount should not be permitted without adequate evidence of the expenditure actually incurred, see EIM32715.