Uniform laundry & maintenance

Conditions

1. The upkeep claim follows the clothing: if the underlying items qualify (a genuine uniform, protective clothing, or a performer's costume), their cleaning, repair and replacement costs are claimable; if the clothing is everyday wear, they are not. Mallalieu v Drummond itself refused a barrister's laundry costs along with the clothes.
2. Employees who must wear a qualifying uniform or protective clothing and bear the upkeep cost themselves can claim a deduction (EIM32480). Most use a flat rate expense agreed under section 367 ITEPA 2003 (EIM32705): where no industry-specific rate applies, the standard amount is £60 a year, which saves a basic-rate taxpayer £12 a year (verified against GOV.UK, current for 2026).
3. Many trades have their own agreed flat rates (EIM32712 and GOV.UK's flat rate expenses list — verified against GOV.UK, current for 2026): for example, agriculture £100 (all workers); joiners and carpenters in building £140, building labourers £60; police officers up to and including chief inspector £140; ambulance staff on active service £185; nurses and other healthcare staff £125. The list is long and job-specific — check the GOV.UK flat rate expenses list for your own trade.
4. Nurses and other healthcare workers also have separately agreed amounts beyond laundering: £12 a year for shoes and £6 a year for tights or stockings, where a particular colour or style is required (EIM67200; verified against GOV.UK, current for 2026).
5. Employees can claim actual laundering costs instead of the flat rate if they can evidence them (EIM32485), and claims can cover the current tax year and the 4 previous tax years (GOV.UK's wording). Flat rate claims need no receipts and are made through Self Assessment or HMRC's online/P87 route.
6. Sole traders claim actual, reasonable cleaning and repair costs for qualifying clothing as a business expense — the employee flat rate table does not apply to the self-employed.
7. Limited companies: if the company launders or pays to launder exempt uniforms or protective clothing it provides, that sits within the same exempt provision; a director or employee who bears the upkeep cost personally claims like any other employee.
8. No relief is due where the employer provides laundering facilities or reimburses the cost — including where the employer offers a free laundering service and you choose not to use it.

Common mistakes

• Claiming the flat rate for washing ordinary work clothes — the relief only exists where the underlying clothing is a genuine uniform or protective clothing.
• Expecting a £60 cheque — the flat rate is a deduction from taxable income, so a basic-rate taxpayer saves £12 a year, not £60. Refund-company adverts often blur this.
• Paying a claims firm a large cut for something HMRC lets you do directly, free, in minutes.
• Claiming when the employer already provides free laundering or reimburses the cost — no relief is due.

What to keep

• For the employee flat rate: none — no receipts are needed.
• For actual-cost claims: receipts or a reasonable record of laundering costs (e.g. launderette costs, or a costed basis for home washing).
• Sole traders: receipts and a note showing the cleaned items are qualifying uniform or protective clothing.

Real-world example

A supermarket employee wears a permanently branded uniform, washes it at home, and the employer provides no laundering. They claim the standard flat rate expense directly from HMRC with no receipts and backdate the claim 4 years. Their sole-trader neighbour, a builder, instead deducts the actual cost of washing and repairing overalls and hi-vis as a business expense.

Frequently asked

Related allowances