Tax free allowance - shoes ?

50Twuncle

Are a pair of shoes acceptible as tax allowance items against a person allowance ?
I am required to wear these at my place of work - otherwise I would wear cheap training shoes !!
I only wear the shoes at work

laticsforlife

I'm required to wear shoes at work, isn't everyone (lifeguards excepted!).

You might get away with steel-toe capped boots (even then it's debateable), but not for say smart shoes if you worked in an office for example.

Clothing is clothing so said Mallalieu vs Drummond even for barristers.

50Twuncle

What about smart trousers ?
Rather than jeans ?
Where is the cut off ?

molerat

What could be considered "normal" work clothing is not tax deductible. Some specialist protective clothing is, certain professions will get a fixed clothing allowance and there is an allowance for laundering clothing with a logo.
https://www.gov.uk/tax-relief-for-employees/uniforms-work-clothing-and-tools

lemonverbena

If its PPE (ie steel toed boots) that you need to do the job, a uniform for the job with the company logo written on the shoes, or you work as a performer and its part of a specific costume (and were something like giant clown shoes or ballet shoes but probably not if they were fairly normal shoes) then you might be able to claim. Anything else almost certainly not, as already said above.

[Deleted User]

lemonverbena wrote: »

If its PPE (ie steel toed boots) that you need to do the job, a uniform for the job with the company logo written on the shoes, or you work as a performer and its part of a specific costume (and were something like giant clown shoes or ballet shoes but probably not if they were fairly normal shoes) then you might be able to claim. Anything else almost certainly not, as already said above.

Always an exception to every rule! In my HMRC days I used to come across this HUGE tax saving a lot - a maximum of £3.60 in tax savings.

https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim67200

00ec25

50Twuncle wrote: »

What about smart trousers ?
Rather than jeans ?
Where is the cut off ?

the cut off is explained very clearly in case law and on HMRC website

either it is clothing which the person in the street would instantly recognise as being a uniform, or it is merely clothing worn to meet the requirements of comfort and decency

trousers or jeans are for decency
shoes are for comfort (except in the context of nurses)

steel toe cap boots are (in the correct context) Personal Protective Equipment (PPE) and are therefore eligible for tax relief, as would be hard hats and hi-viz jackets, but not fleeces, jumpers, trousers, underpants, vests, socks, shirts, ties, shorts, dresses, skirts, knickers, bras or many other random bits of clothing you care to name

what is your actual question?

laticsforlife

50Twuncle wrote: »

What about smart trousers ?
Rather than jeans ?
Where is the cut off ?

I'm pretty sure the cut-off should be just above the knee :rotfl: