Uniform Tax Relief & VAT Reclaims on Work Clothes

HMRC allows businesses to reclaim VAT on workwear that is branded with permanent logos (e.g., via embroidery or heat-seal badges) and used exclusively for work purposes. 

Additionally, employees who maintain their own uniforms can claim tax relief. 

If you wear a uniform or specialist workwear as part of your job, you may be eligible for uniform tax relief to help cover the cost of washing, repairing, or replacing your work clothing. 

Ordinary workwear and uniform are different: no law makes your employer pay, but deductions for them cannot take your pay below the minimum wage. 

If you wash, repair or replace a recognisable uniform or protective clothing yourself, you can claim tax relief. 

That is usually a £60 flat rate, or more in some trades. 

In tax year 2026/27, you can backdate your claim to 2022/23.

Last checked: 25 September 2026, against GOV.UK and HMRC pages for tax year 2026/27 (6 April 2026 to 5 April 2027). 

Tuffshop sells workwear. We are not tax advisers, so check your own position with HMRC.

The answer depends on which of three categories the clothing falls into:

1. PPE is equipment your employer's risk assessment says you need to be protected, such as safety boots, hi-vis, hard hats, gloves and eye protection.
   Your employer pays.
   
   
2. Uniform and specialist clothing is either a set of clothing that identifies your occupation, or protective clothing you need for the job but that is not PPE supplied by your employer, such as overalls. Who buys it depends on your contract.
   If you pay to keep it clean and in repair, you may get tax relief.
   
   
3. Everyday clothing is anything you could wear outside work, even if your employer insists on a colour or style.
   No tax relief is available.

• Deductions from pay. GOV.UK's page on deductions from your pay says your employer can only make deductions that are required by law, that you have agreed to in writing, or that your contract allows.
  
  
• Minimum wage. GOV.UK's guidance on employers and the minimum wage says the cost of things a worker bought for the job and was not refunded for, such as tools, uniform or safety equipment, is not counted towards minimum wage pay. Its worked example shows a worker renting a uniform for £15 a week being taken below the minimum wage, and the employer having to pay back the arrears. The detailed guidance on calculating the minimum wage covers this in full.

Where a risk assessment says safety footwear is needed, section 9 and the PPE Regulations mean your employer must provide it without charge. 

GOV.UK's tax relief page on uniforms, work clothing and tools says the same from the tax side: if your job requires PPE, your employer should either give it to you free of charge or ask you to buy it and reimburse you.

That is fine as long as a suitable pair costs you nothing. 

If you are being charged, or having boot costs taken from your wages, raise it with your manager or safety representative first. 

The deductions page above lists ACAS and Citizens Advice as next steps.

It is not a payment from your employer. 

According to that GOV.UK page and the overview of tax relief for job expenses, you can claim if all of these apply:

1. You wear a uniform that identifies your occupation, or specialist protective clothing you need for the job, such as overalls.
   
   
2. You pay to clean, repair or replace it yourself.
   
   
3. Your employer does not pay you back. If they pay part, you can only claim the rest.
   
   
4. You paid income tax in the year you are claiming for. Relief cannot be more than the tax you paid.
   
   

• the initial cost of buying clothing for work
  
  
• everyday clothing, even if you must wear a certain colour or design
  
  
• laundry, if your employer offers a free laundering service and you choose not to use it
  
  
• PPE, because your employer should provide it or reimburse you
  
  

The clothing must be recognisable as a uniform, not just a corporate colour scheme. 

A permanent, conspicuous badge on otherwise ordinary clothing may be enough, but each case is judged on its merits, and a detachable badge is not. 

Protective clothing is covered at EIM32470, which also says relief cannot be claimed where the employer should be providing or reimbursing the PPE.

If your job is not on HMRC's list, the flat rate is £60 a year. 

HMRC's manual at EIM32485 confirms this has been the figure since 2008/09.

At the 2026/27 Income Tax rates:

• A basic-rate taxpayer (20%) claiming £60 pays £12 less tax a year.
• A higher-rate taxpayer (40%) claiming £60 pays £24 less.
• A worker on a £140 trade rate saves £28 at basic rate or £56 at higher rate.
  
  

The amount goes with your job, not your employer, so changing jobs within the same role does not let you claim twice in a year.

In 2026/27, that means 2022/23 to 2026/27. A claim for 2022/23 must reach HMRC by 5 April 2027.

A first-time claimant on the £60 rate who is a basic-rate taxpayer across all five years could get about £60 back in total. 

HMRC normally adjusts your tax code for the current year and refunds or recodes earlier years.

Which one you use depends on your situation.

1. Online, if you are a PAYE employee and do not file Self Assessment. Use the "Start now" service on the GOV.UK uniforms page linked earlier. Choose "Uniform, work clothing and tools" for a flat rate claim, which needs no evidence. Choose "Other expenses" for actual costs, and upload receipts.
   
   
2. By post on form P87. GOV.UK's page on claiming by post says HMRC only accepts postal claims on form P87. Your total expenses for each year must be £2,500 or less, and you must have paid tax. Flat rate claims need no evidence, and actual-cost claims need copies of receipts.
   
   
3. Through Self Assessment, if you already file a tax return or your expenses are over £2,500 in a year. Flat rate expenses go in box 18 of the SA102 employment page.
   

The Self Assessment rule. 

If you complete a Self Assessment tax return, GOV.UK says you must claim through that return instead of the online or postal routes.

The evidence rule. 

Since 14 October 2024, HMRC has required evidence for most PAYE expense claims, according to its briefing on evidence for P87 claims. 

Flat rate uniform claims are the exception. 

Online claims for uniform, work clothing and tools reopened on 31 October 2024. 

You are still responsible for making sure you are eligible, and HMRC runs checks.

Uniform and work clothing relief is unaffected.

Claiming directly on GOV.UK is free, and you keep 100% of any refund. 

In a May 2023 press release, HMRC warned that repayment agents always charge, in some cases up to 50% of the claim. 

It said over 70% of work-expense claimants in 2021/22 did not get their full amount because they used an agent.

If an agent claims for something you are not entitled to, you will have to repay it. 

If you do use an agent, read the fee terms, and never share your HMRC login.

That includes the purchase cost, not just the upkeep. 

Everyday clothing is not allowable, even if you only wear it for work. You claim through your Self Assessment return, so keep your receipts.

One rule catches people out. 

VAT Notice 701/23 zero-rates industrial protective boots and helmets that meet the PPE standards, but only boots, not shoes.

The zero rate does not apply when an employer buys them for employees, so those orders carry standard-rate VAT, which the business then reclaims. 

Our help article on VAT on safety footwear explains how this works at checkout.

Businesses buying regularly can open a trade account.

It is PPE, so it must be provided free of charge, including to limb (b) workers since April 2022.

If you need a VAT invoice for workwear purchased from Tuffshop, simply:

📞 Call us at 0113 2887713

🔗 Uniform Tax Relief – GOV.UK

📧 Email us at [email protected]

📞 Call us at 0113 2887713

The information above is correct as of 2026

Tuffshop are workwear specialists, not tax advisors.

This information is to be treated as a guide only.