Surprisingly uniform tax rebate is still not yet widely known, even though it affects almost 2 in 3 people who wear a uniform for work. It is a rebate scheme introduced by the HMRC for people who wear a uniform or protective clothing to work and have to wash, repair or replace it themselves.
To be able to claim the tax relief, ALL of the following must apply:
- You wear a recognisable uniform that shows you’ve got a certain job, like a branded T-shirt, cabin
crew or police uniform.
- Your employer requires you to wear it while you’re working.
- You have to purchase, clean, repair or replace it yourself. However, you can’t claim if your employer washes your kit, provides facilities to do so (even if you don’t use them) or pays you for doing this maintenance.
- You paid income tax in the year you are claiming for.
The amount of tax relief an employee can claim will depend on the industry (the amounts vary with some jobs HMRC allow up to £380 over the full 5 year claim period).
For tax year 2019/20, the standard flat rate expense allowance (FREA) for uniform maintenance is £60. Therefore, basic rate taxpayers can claim £12 back and higher rate payers £24. Some occupations have more specific limits, often where specialist uniforms are required.
Most people can claim back within the past four years, so back to April 2015, plus the current year (five years altogether), if they’ve been wearing the uniform all that time. So a basic-rate taxpayer, claiming the standard uniform allowance for wearing a t-shirt with logo at his bar job from 2015 to 2019/20, could reclaim £60 in total.