SE32450 - Other expenses: clothing

No deduction should be permitted for the cost of ordinary clothing worn at work.

The cost of clothing worn at work has been considered by the Courts on a number of occasions. The case law is summarised at SE32455 and illustrated by example SE32460 and example SE32461.

A deduction is permitted for the cost of certain specialist clothing, see SE32465. The sort of clothing for which a deduction may be permitted is illustrated by example SE32471 and example SE32476.

Where a deduction is permitted for the cost of clothing a deduction should also be permitted for the upkeep of that clothing, see SE32480 and example SE32481 and example SE32482.