Work clothing

Conditions

• Protective clothing worn as a genuine physical necessity of the job — safety boots, hi-vis, hard hats, goggles, gloves, overalls — is allowable. Ordinary protection against the weather, such as a warm coat for working outside, is not.
• A genuine uniform is allowable — a recognisable set of clothing that identifies the occupation. A permanently fixed or sewn-in logo can turn ordinary clothing into a uniform, but a detachable badge is not enough, and a plain t-shirt or plain trousers worn for work is not a uniform.
• Costumes used for a film, stage or TV performance are allowable for actors and entertainers, as they are not part of an everyday wardrobe.
• Everyday clothing is never allowable, even if you only wear it for work and even if a dress code requires it — the test is whether it could suitably be part of an ordinary wardrobe (Mallalieu v Drummond).

Common mistakes

• Claiming a suit or smart clothes worn for client meetings — ordinary clothing is not allowable.
• Assuming any clothing bought 'for work' qualifies.
• Claiming a warm coat or boots bought for working outdoors — protection against the weather isn't treated as protective clothing.

What to keep

• Receipts and a description showing the protective or uniform nature of the items.

Real-world example

A tradesperson buys steel-toe boots and a hard hat required on site. These are protective items and are allowable, unlike ordinary trousers worn on the same job.

Frequently asked

Related allowances