Understanding the tax allowance for uniform

Did you know that if you wear a uniform for work, you may be entitled to claim tax allowances? Uniform tax rebates or uniform benefits, as they are sometimes also known, offer a type of tax relief that is available for people who have to clean, repair or replace specialist work clothing. There are defined rules as to who can claim this tax allowance, but as many people are unsure as to what counts as a uniform, many people miss out on this tax rebate. Here, we take a closer look at the uniform tax rebates to help give you a clearer understanding of the uniform tax allowance, who qualifies for it and what you need to do to make a claim.

Who qualifies for the tax allowance for work uniform?

To determine whether or not you qualify for a uniform tax rebate, all of the following must apply:

• You wear a uniform that easily shows you’ve got a specific job. For example, a branded t-shirt, tunic or a nurse uniform.
• It is a requirement of your employment to wear it when you are working, meaning you have no choice but to buy and wear it for work.
• You have to purchase, wash, repair and replace your uniform yourself. If your employer washes your uniform or offers facilities to do so, you will not qualify for the uniform tax rebate.
• It is imperative that you will be paying income tax in the year you are claiming for. As a tax relief, you must be paying income tax.

What professions are eligible for uniform tax rebates?

Providing you have to wear a uniform for work and you meet all the criteria above, you may qualify. But some of the typical professions that are eligible include:

• Chefs
• Healthcare
• Mechanics
• Hairdressers
• Hospitality
• Police officers, paramedics or firefighters
• Security guards and bouncers
• Airport and airline staff

Can I claim the rebate if I am self-employed?

If you are self-employed and wear a uniform for work, for example, you are a mobile hairdresser or beautician, you may be eligible to claim a tax allowance. However, you should claim your uniform and laundry expenses through your self-assessment tax return rather than through the rebate.

Are there any professions that cannot claim via the rebate?

Those in the armed forces should not have to claim their uniform tax allowance through the rebate. Instead, the cost of maintaining and cleaning their uniforms is usually dealt with via their tax code. In many cases, their tax-free personal allowance is increased to cover these costs and compensate them.

How much uniform tax rebate will you get?

The amount you can claim each tax year will largely depend on your tax band. The standard rate expense allowance for uniforms is set at £60 by HMRC. This is the amount they deem it costs to clean and maintain a work uniform per year. If you claim a uniform tax rebate, the allowance you will receive will be the same as the amount of tax you would have paid on the £60. This breaks down to:

• Basic-rate taxpayer: You can claim 20 per cent of the £60, which would be £12 per tax year.
• Higher-rate taxpayer: You can claim 40 per cent of the £60, which would be £24 per tax year.

You can claim this allowance for each year you wear and maintain a uniform for work. Importantly, you can backdate this payment for up to five years, but to claim for the tax year covering 2020/21, you have until 5th April 2025 to make the claim. Depending on your industry, you may be eligible to claim more. For example, mechanics’ allowance is currently £120, and healthcare assistants can claim £125. A full list of allowances by industry can be found on the government website. If you have receipts and can prove that it costs more than the standard payment for your industry, you can apply to have your allowance increased via a P87 form.

How do I claim my uniform tax rebate?

Applications can be made online or by post. As a PAYE employee, you will need to complete a P87 form, which can be found on the government website. You will be asked for the following information:

• Employer’s name and address
• Your occupation, job title and the industry you work in Personal details about you, such as your national insurance number and PAYE reference
• If you are claiming flat-rate expenses
• How you would like to be paid. You can normally choose to be paid into your bank account or by cheque.

Need new work uniforms?

Browse our range of workwear available at Clive Mark. We also offer a personalised embroidery service to help you make your uniform unique to your business. For more information, please contact supply@clivemark.co.uk.