EIM67230 - Tax treatment of nurses: expenses deductions: laundering uniforms: facilities provided by the employer: inadequate facilities

Sections 336 and 367 ITEPA 2003

In some cases the employer may provide facilities for laundering nurses' uniforms but it may be argued that the facilities are inadequate. This may be because the capacity of the laundry facility is inadequate to cope with the number of uniforms or because the time taken to return uniforms sent to the laundry is too long. In these cases it may be argued that the employer is not providing a usable laundry facility.

No deduction should be permitted in these cases. You should permit a deduction only where:

• there is an instruction that laundry facilities are to be denied to employees and that instruction is enforced, or
• the laundry capacity is so inadequate that employees are actually and consistently prevented from putting in uniforms for laundering, not merely that they could be prevented if at some point the laundry capacity was to be exceeded.