HMRC has confirmed a full list of 33 work uniforms and items that workers may be able to claim tax relief on. If you wear a uniform at work and have to wash, repair or replace it yourself, you could reclaim hundreds of pounds in tax for up to five years of expenses.
Eligibility criteria
According to Money Saving Expert, founded by Martin Lewis, the following conditions must apply: you wear a recognisable uniform that shows you have a certain job (such as a branded T-shirt, nurse or police uniform), your employer requires you to wear it while working, you have to purchase, clean, repair or replace it yourself, and you paid income tax in the year you are claiming for.
How much can you claim?
The standard flat-rate expense allowance for uniform maintenance is £60. By claiming a uniform tax refund, you get back the tax you would have paid on that £60. Basic-rate taxpayers receive 20% of £60 (£12), while higher-rate taxpayers get back £24.
Full list of 33 jobs and flat rate expenses
- Agriculture: All workers (£100)
- Airlines: Pilots and uniformed flight deck crew (£1,022); Cabin crew (£720)
- Aluminium: Continual casting operators, furnace operators, and pourers (£140); Cable hands, case makers, and storekeepers (£80); Apprentices (£60); All other workers (£120)
- Armed Forces: Royal Air Force, Royal Marines, and Army (all ranks) (£100); Royal Navy (£80)
- Banks and Building Societies: Uniformed doormen and messengers (£60)
- Brass and Copper: Braziers, coppersmiths, fitters, and moulders (£120)
- Building: Joiners and carpenters (£140); Cement works, roofing felt, and asphalt labourers (£80); Labourers and navvies (£60); All other workers (£120)
- Building Materials: Stone masons (£120); Tilemakers and labourers (£60); All other workers (£80)
- Clothing: Lacemakers, hosiery/knitwear bleachers, dyers, and knitters (£60); All other workers (£60)
- Constructional Engineering: Blacksmiths, burners, fitters, scaffolders, and welders (£140); Banksmen, labourers, and shop-helpers (£80); Apprentices and storekeepers (£60); All other workers (£100)
- Electrical and Electricity Supply: Workers incurring laundry costs only (£60); All other workers (£120)
- Engineering (Trades Ancillary): Pattern makers (£140); Labourers and unskilled workers (£80); Apprentices and storekeepers (£60); Motor mechanics in garage repair shops (£120); All other workers (£120)
- Fire Service: Uniformed fire fighters and fire officers (£80)
- Food & Forestry: All workers in Food (£60); All workers in Forestry (£100)
- Glass: All workers (£80)
- Health and Care Staff (NHS & Private): Ambulance staff (£185); Nurses, midwives, therapists, and healthcare assistants (£125); Shoes/stockings/tights allowance (where required style/color) (£125 overall, or £12 for shoes / £6 for tights); Plaster room orderlies, porters, ward clerks, domestics, and catering (£125); Laboratory staff and pharmacists (£80); Uniformed ancillary staff, maintenance, drivers, and receptionists (£80)
- Heating: Pipe fitters and plumbers (£120); Coverers, laggers, and heating engineers (£120); Gas workers and all other workers (£100)
- Iron Mining: Fillers, miners, and underground workers (£120); All other workers (£100)
- Iron and Steel: Day labourers, stockmen, and warehouse staff (£80); Apprentices (£60); All other workers (£140)
- Leather: Curriers and tanning operatives (wet workers) (£80); All other workers (£60)
- Particular Engineering (Factory Component Production): Pattern makers (£140); Chainmakers, cleaners, wire drawers, and toolmakers (£120); Apprentices and storekeepers (£60); All other workers (£80)
- Police Force: Ranks up to and including Chief Inspector (£140); Community Support Officers (£140); Other police employees (excluding Special Constables) (£60)
- Precious Metals: All workers (£100)
- Printing: Letterpress rotary press engineers, machine minders, and stereotypers (£140); Bench hands, compositors, readers, and wire room operators (£60); All other workers (£100)
- Prisons: Uniformed prison officers (£80)
- Public Service (Docks & Waterways): Dockers, dredger drivers, and hopper steerers (£80); All other workers (£60)
- Public Service (Public Transport): Garage hands and cleaners (£80); Conductors and drivers (£60)
- Quarrying & Railways: All workers in Quarrying (£100); Craftsmen on Railways follow their specific trade category, all other railway workers (£100)
- Seamen: Carpenters on Passenger liners (£165); Carpenters on Cargo vessels, tankers, coasters, and ferries (£140)
- Shipyards: Blacksmiths, boilermakers, fitters, painters, plumbers, and welders (£140); Labourers (£80); Apprentices and storekeepers (£60); All other workers (£100)
- Textiles and Textile Printing: Carders, carding engineers, and technicians (£120); All other workers (£80)
- Vehicles: Builders, railway vehicle repairers, and wagon lifters (£140); Railway painters, letterers, and assistants (£80); All other workers (£60)
- Wood and Furniture: Carpenters, cabinetmakers, joiners, and woodcutters (£140); Artificial limb makers, organ builders, and case makers (£120); Coopers (no tools provided), labourers, polishers, and upholsterers (£60); All other workers (£100)
It is important to note that these flat-rate expenses cover the cost of washing, repairing, or replacing uniforms. Workers can claim for up to five years of expenses if they have not already done so.
