Capital Allowances for Employee Tools and Equipment

Description

Tax relief for employees who have to buy more substantial or expensive equipment for their job than the 'small tools' covered by the flat-rate uniform/tools expense — claimed as a capital allowance on the cost rather than a flat rate.

Eligibility summary

• Available across the whole UK (England, Scotland, Wales, and Northern Ireland).
• Open to individuals — not restricted to businesses.

Notes

Covers larger one-off purchases distinct from — and not combinable with — the flat-rate uniform/tools expense claimed on the same item.

Requirement

Equipment must be necessary (not merely useful) to perform your job, and you must have paid for it yourself without reimbursement.