Uniform and Workwear Tax Relief
UK tax glossary · Last reviewed: April 2026
If you must wear a uniform or specialist clothing for work (e.g. nurse scrubs, chef whites, Hi-Vis) and your employer does not pay for laundering, you can claim a flat-rate deduction. The flat rate varies by occupation — the basic rate for most occupations is £60/year, giving a basic-rate taxpayer a £12 annual saving.
Many industries have agreed flat-rate expenses with HMRC (e.g. healthcare workers can claim £185/year, pilots £1,022/year). These rates are set out in HMRC's EIM32712 list. Claims can be backdated up to four years.
If you believe your actual costs are higher than the flat rate, you can claim actual expenses with receipts instead. Clothing that doubles as everyday wear (e.g. a black suit required by an employer) does not qualify.
Worked example
NHS nurse claims flat-rate uniform allowance: £185/year. Basic-rate relief: £185 × 20% = £37/year. Backdated 4 years: £148 refund. Applies automatically through tax code in future years once registered.
Common questions
How do I claim uniform tax relief?
Register a claim via your Personal Tax Account or by calling HMRC. Once registered, the relief is added to your tax code annually. For prior years, a repayment claim can be submitted online.
Can I claim for buying the uniform itself, not just washing it?
Yes, if your employer requires you to buy your own uniform and does not reimburse you. Keep receipts. If the employer provides the uniform but not laundering, only the washing allowance applies.
Related resources
TaxHelper provides general information based on published HMRC rates and guidance. It is not regulated financial or tax advice. For decisions involving significant sums, complex circumstances, or if you are unsure, speak to a qualified accountant or HMRC directly.