Workwear and PPE Tax Relief — What Trades Can Claim for Clothing and Laundering (2026)

The General Rule: Everyday Clothing Is Not Deductible

The starting point is stricter than most people expect. HMRC's position is that ordinary, everyday clothing is not an allowable expense — even if you bought it solely for work and never wear it anywhere else. The reason is the "wholly and exclusively" test. To be deductible, an expense must be incurred wholly and exclusively for the purposes of the business, with no "dual purpose".

This was settled by the famous Mallalieu v Drummond case, where a barrister tried to claim the cost of the dark formal clothes she wore in court. The House of Lords ruled against her: because the clothing also served the everyday human need for warmth and decency, it had a dual purpose and failed the test — regardless of the fact she only wore those clothes for work. The principle has applied to ordinary clothing ever since.

In plain terms: if a garment is also suitable as everyday wear, you can't claim it. The fact that you personally only use it for work doesn't change the answer. But genuine workwear — clothing that isn't ordinary everyday wear — is a different story.

What You Can Claim

Two categories of clothing are allowable, and most tradespeople wear both every day.

Protective Clothing and PPE

Personal protective equipment and protective clothing that's necessary to do the job safely is fully allowable. This is clothing you wouldn't wear as ordinary everyday attire — it exists to protect you from the hazards of the work. Common examples include:

• Steel-toe-capped safety boots
• Hi-vis jackets, vests and trousers
• Hard hats and safety helmets
• Work gloves, gauntlets and goggles
• Overalls, boiler suits and coveralls
• Waterproofs and weatherproof outerwear for outdoor work
• Knee pads, ear defenders and respirators / dust masks

For a sole trader these go straight into the accounts as an allowable business expense. For a limited company, the company can buy the PPE directly, or reimburse a director or employee who paid for it, with no tax charge on the individual.

Uniforms and Branded Clothing

A genuine uniform — clothing that identifies you as working for the business — is also allowable. The clearest case is a top, polo shirt, fleece or jacket with the company name or logo printed or embroidered on it. Permanent, conspicuous branding is what takes a garment out of the "ordinary clothing" category, because you couldn't reasonably wear your company-branded fleece as everyday wear.

The same applies to the company side: a limited company can provide branded uniform to its directors and staff, or reimburse the cost, tax-free. The key is that the branding is permanent and visible — a small detachable badge generally isn't enough on its own to make otherwise ordinary clothing allowable.

What You Can't Claim

Anything that counts as ordinary, everyday clothing is out — even if you only ever wear it on the job. The most common items tradespeople wrongly try to claim are:

• An ordinary suit, even one bought specifically for client meetings or quoting visits
• Plain jeans, chinos or work trousers with no branding
• Plain t-shirts, polos or jumpers without a company logo
• Everyday shoes and trainers (as opposed to safety boots)
• "Smart" or "presentable" clothing worn to look professional

The reasoning is always the same: these items are suitable as everyday wear, so they have a dual purpose and fail the wholly-and-exclusively test. Adding a small unbranded logo or telling HMRC you only wear them for work won't change the position.

Laundering and Cleaning Your Workwear

If the clothing itself is allowable, the cost of keeping it clean usually is too — but the mechanism differs depending on your employment status.

Employees: the Flat Rate Expense (Uniform / Laundry Allowance)

An employed tradesperson who wears a recognised uniform or protective clothing, and who has to wash, repair or replace it themselves (and isn't reimbursed or provided with free on-site laundering by their employer), can claim a flat rate expense. This is sometimes called the uniform or laundry allowance.

The standard flat rate is £60 a year where no specific figure is set for the occupation. Many trades and industries have their own higher agreed rates depending on the role, so it's worth checking the rate that applies to your job rather than assuming the default. The flat rate isn't a refund of £60 — it's a deduction from your taxable income, so the actual cash benefit is the tax you'd have paid on that amount (for example £12 a year at the 20% basic rate on the £60 allowance).

You can backdate a claim up to 4 tax years, so a first-time claim can produce a useful one-off adjustment as well as an ongoing benefit. Alternatively, if your actual cleaning costs are higher than the flat rate, you can claim the actual amount instead — but you'll need records and evidence to support it.

Sole Traders

A sole trader doesn't use the employee flat rate. Instead you include a reasonable cost of cleaning your protective clothing and branded workwear as an expense in your business accounts, deducted through your Self Assessment. Keep it sensible and proportionate to the actual washing involved — and keep a note of how you arrived at the figure.

Limited Companies

A company can provide PPE and uniform and pay or reimburse the cost of laundering it for directors and staff free of tax, provided the clothing qualifies and the arrangement stays within the rules. This keeps the benefit out of the individual's taxable pay.

How to Claim, by Status

• Sole traders: deduct the cost of PPE, branded workwear and a reasonable cleaning allowance as a business expense in your Self Assessment return.
• Employed tradespeople: claim the flat rate expense from HMRC using form P87 (or through Self Assessment if you complete a return). The allowance usually adjusts your tax code so you pay less tax going forward, plus any backdated amount.
• Limited company directors: have the company buy or reimburse PPE and branded uniform, and pay or reimburse laundering, tax-free within the rules — rather than claiming personally.

VAT on Workwear

If your business is VAT-registered, you can reclaim the VAT on protective clothing and branded workwear bought for the business in the normal way, as long as you hold a valid VAT invoice. Note that some protective items — certain children's and industrial protective clothing — can be zero-rated at the point of sale, in which case there's no input VAT to reclaim because none was charged. For standard-rated branded uniform and most PPE, the VAT is recoverable as a business purchase.

Quick Reference: Allowable vs Not Allowable

Checklist Before You Claim

• Is the item genuine PPE / protective clothing, or branded uniform? If yes, it's allowable.
• Could the item pass as ordinary everyday clothing? If yes, it's not allowable — branding aside.
• Keep receipts and VAT invoices for everything you buy for the business.
• Employee: claim the flat rate expense (standard £60, higher for some trades) via P87 or Self Assessment, and backdate up to 4 years.
• Sole trader: include PPE, branded workwear and a reasonable cleaning cost in your accounts.
• Company: buy or reimburse PPE and uniform, and cover laundering, tax-free within the rules.
• VAT-registered? Reclaim VAT on standard-rated protective clothing and branded workwear.

This article is general information and not tax advice. The rules on clothing, PPE and flat rate expenses can change and depend on your circumstances — check the current position with HMRC or a qualified accountant before you claim.