Tax on work clothing

CathA

General question-if someone is employed under PAYE and the employee buys shoes, t shirts for work etc that the employer doesn't provide, although the employer does supply most of the uniform, can you claim that against any tax that you pay?
For information, my friend is a cook in a retail establishment, and buys her own shoes (as do all of us, not necessarily working in the same area.) I believe hers are steel toe capped, but need to clarify that. Shoes are not supplied to any of us. I don't think she can claim but we're not sure.
Thank you.

Pennywise

Yes, if two conditions are met:

1. The shoes/clothes must not be part of a "normal" wardrobe - they should be something you wouldn't normally wear, and there must be no duality of purpose, i.e. not wearing them outside work.

2. It must be a requirement of the contract of employment to wear some "special" shoes/clothes within the workplace.

The thing with shoes/clothes is that you need to wear them anyway, regardless of your work, so it's hard to prove no "duality of purpose", hence why safety clothing is usually allowable - i.e. it has a purpose beyond basic comfort/decency.

GauisScotius

I think my first step here would be to establish if they are personal protective equipment (PPE) necessary for the job. If there!!!8217;s a definite chance of dropping something on your foot, the shoes will be PPE. Under health and safety legislation your employer should to be providing such shoes along with the rest of your uniform. Remember that, as an employee, you have an obligation to report unsafe practices to your employer (look at the formal HSE notice that all employers must display in every work place); good employers will say thank you for telling us, bad ones can!!!8217;t touch you for reporting.

Either way, the tax problem is solved. If they are PPE, you should be issued them; if not then they!!!8217;re not likely to be tax deductible.