Protective clothing & safety gear

Conditions

• Sole traders can deduct clothing that is genuinely protective and needed because of the physical demands or hazards of the work — HMRC's guidance for the self-employed lists protective clothing as allowable, and the Business Income Manual (BIM37910) treats it as an exception to the rule against claiming clothing. Ordinary protection against the weather, such as a warm coat or sturdy boots for working outside, does not count as protective clothing.
• A limited company that provides protective clothing to its employees or directors has nothing to report to HMRC — protective clothing needed for the job is within the exemption for work clothing in HMRC's employer guidance (Expenses and benefits: clothing). The cost is normally treated as a staff/business cost for the company, though HMRC's guidance does not spell out the corporation tax deduction in terms — treat that framing as the standard position rather than a quoted rule.
• An employee who must buy their own protective clothing can claim a deduction only where the clothing is genuinely protective, worn as a matter of physical necessity because of the nature of the job, and the employee actually bears the cost (Employment Income Manual EIM32470, under section 336 ITEPA 2003).
• Where the employer is legally obliged on health and safety grounds to provide protective equipment (or reimburse its cost), HMRC does not allow the employee a tax deduction for buying it — the remedy is to have the employer provide or reimburse the kit, not a tax claim (EIM32470).

Common mistakes

• Claiming a warm coat, fleece or ordinary boots bought for outdoor work — protection against the weather is not treated as protective clothing.
• An employee claiming tax relief on PPE their employer should have provided free — HMRC's position is that no deduction is due where the employer is legally obliged to provide or reimburse it.
• Assuming everything worn on site qualifies — ordinary jeans or t-shirts worn under overalls remain everyday clothing and are not claimable.

What to keep

• Receipts for each item, with a note of what it protects against and why the job requires it.
• For employees: evidence that you bore the cost yourself and that the employer did not provide or reimburse the item.

Real-world example

A self-employed electrician buys steel-toe boots, insulated gloves and a hard hat required for site work — all allowable as protective clothing. The ordinary jeans worn under the overalls are everyday clothing and are not. If the same electrician were an employee, the starting point is that the employer should be providing that safety kit free of charge.

Frequently asked

Related allowances