HMRC’s rules under EIM32485 about laundering uniforms explained
The Tax Office calls this rule EIM32485 and it describes when there is an entitlement to tax relief for taxpayers who wash work uniforms and protective clothing at home.
Do I qualify for uniform tax relief?
If your employer requires you to wear the garments, there is no laundry facilities at your workplace and you are expected to carry the cost yourself then your claim will be allowed.
How much is uniform tax relief worth?
The amount you can claim is determined by the type of clothing and how often it must be cleaned.
Generally, if your profession does not have a flat rate agreement, the amount given as a work expense for laundering work clothing and uniforms is £60 per year. This amount has remained unchanged since the 2008-09 tax year.
What else should I know?
Some taxpayers fall under a nationally agreed flat rate for this work expense that has been negotiated between the appropriate Trade Union and HMRC. For example, there are separate rates for healthcare workers and nurses.
Some employers pay for part of this work cost. In this case, the amount you can claim will be reduced accordingly.
If you spend substantially more than the agreed amount then you will need to support your larger claim with receipt evidence.
