item needed for work can i claim and if so who from ???????

sarah1

i have been working as a mig welder for 3 years and the company supply us with a bog standard welding mask. Some of my colleagues have the ones with an air filtering system which you wear around your waist, they blow cool filtered air into your mask through a hose. i have tried my mates and it is very good so i would like one of my own. These are priced at £450
I have asked management for one and have been told that like all the people there, that the company will buy one as they have an account with the supplier but i have to pay half the cost £225.
I was wondering if i can claim any of this money back from anywhere as i need this for work not leisure. the other thing is that from what i can gather is the company do not give you the receipt for it as they keep it themselves.so are they claiming the money back from the income tax or some thing .are they being a little bit crafty saying that 'THEY' are paying the full price for it ?
If i buy one through the company i would get it at half price fair enough but i would have no receipt for it so can i claim?
What's the best thing to do ?

brantwood150

I don't think you could make a claim for a tax deduction for this cost. As an employee, any costs you incur have to be "wholly, exclusively and necessarily" for the performance of your duties.

I think you meet the first two of these but not the last, on the basis that you have been carrying out the same role for three years with an alternative type of mask. Therefore, it is not "necessary" for you to have the air filtered mask, it just makes life more comfortable for you at work.

The company will be keeping the receipt because they need it to reclaim the VAT and as evidence of the expenditure incurred. They will have to account for the money they receive from you by reducing their claim for a tax deduction.

sarahlouise210

I think it may be worth a try applying for some relief on this mask. I agree with brantwood150, BUT although you have been doing your job with a different mask you have still used a mask! It is necessary for you to have a mask , therefore it may be possible for you to claim for the mask. In the same vain someone claiming for replacement tools may have been using a cheap drill for ages but replaces it with an expensive drill - that would be an allowable expense so what is the difference??(apart from the fact that they could argue that you were not "replacing" the mask as you did not buy the first one yourself)You only need to write a letter to your tax office..what have you got to lose?? In addition your employer would not pay half the cost if they did not feel it was necessary for you to have the mask - lets face it you will not be wearing it ouside of work will you ??!
Do you have any respitory problems? If so you could possibly argue that the employer should pay the whole cost under health and safety rules

WHA

Further to the above posts, you can "try" to get tax relief on the £225 by contacting the Inland Revenue who "may" amend your tax code. You wouldn't get the full £225 back, but 22% of it, i.e. £49.50, by a reduction in your PAYE tax through your wages. BUT the Inland Revenue may not allow it at all for the reasons given above.

I think the best alternative would be for your employer to deduct £200 from your gross wages, either in one lump or over a number of pay periods (the other £25 being employers national insurance they will save due to the lower wage). As your gross wage is less, so will be your income tax and national insurance, totalling 33%, saving £66 in tax and NIC. So the end result will be that your wages are reduced by just £134 - a far better result than the £49.50 by getting it through your tax code and without any of the possible arguments. This is known as "salary sacrifice" and works in similar ways for a whole manner of things. Talk to whoever does your employer's payroll.

sarahlouise210

WHA wrote:

Further to the above posts, you can "try" to get tax relief on the £225 by contacting the Inland Revenue who "may" amend your tax code. You wouldn't get the full £225 back, but 22% of it, i.e. £49.50, by a reduction in your PAYE tax through your wages. BUT the Inland Revenue may not allow it at all for the reasons given above.

I think the best alternative would be for your employer to deduct £200 from your gross wages, either in one lump or over a number of pay periods (the other £25 being employers national insurance they will save due to the lower wage). As your gross wage is less, so will be your income tax and national insurance, totalling 33%, saving £66 in tax and NIC. So the end result will be that your wages are reduced by just £134 - a far better result than the £49.50 by getting it through your tax code and without any of the possible arguments. This is known as "salary sacrifice" and works in similar ways for a whole manner of things. Talk to whoever does your employer's payroll.

Excellent !!!!