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Tax ReliefUK-wide

Uniform, Work Clothing and Tools Flat Rate Expense

HM Revenue & Customs

Description

The 'uniform tax rebate' — a flat-rate tax deduction for employees who personally pay to clean, repair, or replace a uniform, protective clothing, or small tools needed for their job, claimable without keeping receipts. The exact amount depends on your occupation/industry.

Amount

£60/year default flat rate (jobs not otherwise listed); HMRC publishes higher trade-specific rates for many occupations — e.g. £125 (nurses, midwives, therapists), £140 (many engineering/construction trades; police officers up to Chief Inspector), £185 (ambulance staff), £720 (airline cabin crew), £1,022 (pilots/co-pilots)

Deadline

Rolling / no fixed deadline

Eligibility summary

  • Available across the whole UK (England, Scotland, Wales, and Northern Ireland).
  • Open to individuals — not restricted to businesses.
Notes
Cash value = flat rate amount × your marginal Income Tax rate (so a basic-rate taxpayer saves £12/year on the £60 default). Scottish taxpayers use Scottish Income Tax bands, which can differ from rest-of-UK rates and change the amount saved.
Requirement
Must personally pay to clean, repair, or replace a uniform, specialist clothing, or small tools required for the job, without reimbursement or laundering facilities provided by the employer.
Occupation table
HMRC publishes a full 'Lists of industries and jobs' table (Employment Income Manual EIM32712) giving a specific flat rate for many trades. This entry uses the £60 default (for jobs not otherwise listed) plus illustrative higher named-trade rates — check the occupation-specific table at the official URL before claiming, since it is too long to reproduce field-by-field here.

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You can also do this yourself for free via the official source

How to apply

Claim online via the gov.uk P87 service (no evidence needed for flat-rate claims), through Self Assessment, or by post. Can claim for the current tax year plus up to 4 previous years.

View official source

Last verified: 23 August 2026. See the footer disclaimer — this is general information, not financial or tax advice.