Can I claim clothing as an expense?

What Counts as a Uniform?

A uniform is a piece of clothing that is highly identifiable and designed for a specific job. For example, a nurse's scrubs, a police officer's uniform, or branded technical overalls. Unfortunately, regular work attire, such as plain shirts or suits, can't be claimed, even if these items are worn exclusively for work purposes.

In addition to uniforms, specific protective clothing required for your job can also be claimed. Examples include:

• Protective safety eyewear

• Safety boots

• Gloves

• Helmets

  
  

These items must be wholly and exclusively for business purposes rather than simply personal preference. Importantly, if you wear regular clothing beneath protective gear, you cannot claim that clothing against your taxes, even if it shows signs of wear from work.

Upkeep and Replacement

HMRC also allow tax relief for maintenance, repairs, and replacements. For example, cleaning costs that are distinct from your personal laundry can be claimed, especially if you have specific cleaning requirements. HMRC estimates that an annual cleaning cost of around £60 is reasonable. To make things easier, HMRC provides suggested flat-rate allowances for various professions, further simplifying the claiming process.

AVNZ (2025)

Summary

Claiming tax relief on clothing can be strict. The general rule is

• Eligible: Uniforms and protective gear.

• Not Eligible: Everyday clothing.

If you’d like to learn more about what you can and can’t claim, reach out to the team at at Highgrove & Hall, we're happy to help.