Tax rebate for uniform wearers... are volunteers covered too? 1 March 2012 at 10:16PM in Charities 6 replies 5.4K views

TiggerHMS

I'm a Guide leader & wear my uniform for at least one evening a week. Girlguiding UK is a uniformed organisation and as leaders we are expected to wear our uniform... so I was wondering if the tax rebate for uniform wearers covered volunteers as well as those in paid employment.

It's mentioned on Money Saving Expert but as a new poster I can't add the link. Probs searching for "uniform-tax-rebate" would find it as that's how the web addy ends... along with " / reclaim / "

Does anyone know if I can claim as a volunteer?
Thanks

Savvy_Sue

I can't see that you would be able to, but I'd suggest that the people to ask would be at GG HQ, surely?

My reason for feeling that you would NOT be able to is that it is a voluntary activity: you choose to take part, therefore you choose to wear the uniform. Whereas at work you do not have a choice: if there's a uniform and you have to provide and pay for it, AND it's something you would not otherwise wear, then there's a tax allowance available.

One thread is here.

Rupert_Bear

TiggerHMS wrote: »

I'm a Guide leader & wear my uniform for at least one evening a week. Girlguiding UK is a uniformed organisation and as leaders we are expected to wear our uniform... so I was wondering if the tax rebate for uniform wearers covered volunteers as well as those in paid employment.

It's mentioned on Money Saving Expert but as a new poster I can't add the link. Probs searching for "uniform-tax-rebate" would find it as that's how the web addy ends... along with " / reclaim / "

Does anyone know if I can claim as a volunteer?
Thanks

You have to pay tax in the first place. How can they give you tax relief if you are a non tax payer.

Savvy_Sue

Rupert_Bear wrote: »

You have to pay tax in the first place. How can they give you tax relief if you are a non tax payer.

The OP may be a tax payer, even if not paying tax on the Guiding, obviously.

But the more I think about it, the more I think that there has to be a link between the thing you want to claim tax relief on and the activity on which are paying the tax. I could be wrong, of course.

nakmeister

Hubbie is a tax adviser and says it goes in as part of your tax code so you do have to be a taxpayer but also there is a clause about it being needed for your job or work so it looks unlikely. It's something you do because you want to, out of choice just like any other hobby.

JohalaReewi

Is this the article?
http://www.moneysavingexpert.com/reclaim/uniform-tax-rebate

I don't see why it shouldn't be available to volunteers, they are basically unpaid employees. They don't choose to wear the uniform, they have to. Might be worth putting in a claim and see what happens.

System

You can only offset allowances against the earnings for that job so the answer is no.

http://www.hmrc.gov.uk/manuals/eimanual/EIM68131.htm

Although it is specific about Special Constables, it holds good for any voluntary work.

Section 329 ITEPA 2003

A deduction under the general rule for employees’ expenses in Section 336 ITEPA 2003 can only be made where an actual expense has been incurred and paid.
Even where an expense has been paid that meets the conditions for a deduction under the general rule for employees’ expenses, the amount of the deduction is limited to the amount of the earnings from which it is to be deducted (see Section 329). It is not possible for Section 336 to create an allowable loss that could be relieved under Section 128 ITA 2007..
Similarly it is not possible for any surplus expenses to be deducted from any other income, including income from other employments (see Section 328(1)).
The effect of this rule is illustrated by the example EIM31658.