EIM67200 - Tax treatment of nurses: expenses deductions: shoes and stockings/tights allowance

Section 336 and 367 ITEPA 2003

Expenses deductions may be permitted to nurses of all grades including midwives, for expenditure incurred and defrayed by them on the repair and renewal of shoes and stockings/tights:

• shoes: where the wearing of a prescribed style is obligatory in the hospital, etc., allow £12 per year
• stockings/tights: where the wearing of a prescribed style or colour is similarly obligatory, allow £6 per year.

For male nurses the reference to stockings/tights should be treated as including socks.