Can I claim for buying all my Uniform

drive007

Hi everyone,

I am employed by an Agency as an HGV driver, and have to therefore buy all my own uniform.
I go to several different companies on a regular basis, so it is important to look smart and professional at all times.
The annual uniform which I need is as follows.
2 pair steel toe boots £60.00
4 pair trousers £60.00
10 shirts £40.00
2 Fleeces £20.00
4 Fluorecent jackets £20.00
1 Flourecent Coat £40.00
10 Pairs Gloves £20.00

Is there any way of claiming back this annual cost of £260.00
Any help would be greatly appreciated.

jonesMUFCforever

I would say that you could only claim for work clothes that you do not use for personal use (or could be used for personal use)
eg if the trousers say are just ordinary black slacks you could use them for work and you could also wear them when out of work so I think you could not claim for these and so on.
Eric

telly-addict

ejones999 wrote:

I would say that you could only claim for work clothes that you do not use for personal use (or could be used for personal use)
eg if the trousers say are just ordinary black slacks you could use them for work and you could also wear them when out of work so I think you could not claim for these and so on.
Eric

Absolutely correct. Case of Mallalieu v Drummond - items shouldn't have a duality of purpose, so if they are worn for personal use you can't claim for them. If you are employed, then there is the additional requirement that the expenses are incurred 'wholly, exclusively and necessarily' in the performance of your duties.

If you complete a tax return already, show the items like the boots, gloves (presumably some sort of safety, extra thick gloves?) and fluorescent jackets/coat as an expense.

If you don't complete a return, I would phone the Revenue telling them you incur these expenses and ask for them to either send you a tax return or some other form so that they can take them into account when calculating your liability.

roger56

Items such a toe protectors, flourescent jackets, protective gloves etc are safety equipment and can be claimed - keep your receipts it helps.
The rule is that you have to prove that the cost of the clothes has been wholly, exclusively and necessarily incurred in the performance of your work.