Uniform Tax Rebate
Are you one of the many employees missing out on the Uniform Tax Rebate? Do you wear a uniform at work which you wash, repair and/or replace yourself? If the answer is yes, you may be eligible for a Uniform Tax Rebate.
What is the Uniform Tax Rebate?
The Uniform Tax Rebate is a tax relief for people under the PAYE scheme who have to clean, repair or replace a uniform or specialised clothing they wear for work.
What items are eligible for Uniform Tax Rebate?
As the name suggests, items eligible must be classified as a uniform and not just work clothes that you can wear every day.
Unmistakable uniforms are worn by nurses, police, firemen etc. A receptionist who must wear a certain colour of clothing to work does not qualify as this clothing can be worn at any other time also.
To determine if your clothing is classed as uniform, it must be recognisable you do a particular job by having company branding or be instantly recognisable by a member of the public as to what you do.
Additional eligibility criteria
For your uniform to be eligible for the Uniform Tax Rebate there are other criteria that must apply:
- It is a requirement by your employer that you must wear the uniform whilst working.
- The eligibility will still apply no matter how many days of the year you are required to wear it.
- You must only wear the uniform at work
- You launder your own uniform
- If your workplace launders your uniform or offers a laundry service that you choose not to use, you will not be eligible.
- You must purchase the uniform yourself and/or are required to replace or repair it yourself.
- If your employer contributed anything towards your uniform expense you will not be eligible.
- You must have been a taxpayer in the year you claim for.
Who cannot claim
Anyone who is self-employed cannot claim the rebate. The Uniform Tax Rebate only applies to those who pay tax under the PAYE system. The self-employed must claim allowable business expenses through their self-assessment tax return.
How much can I claim?
The amount you can claim back on your uniform will depend upon the job you do, where you live in the UK and the rate of tax you pay.
There is a flat rate annual expense allowance of £60. This means a basic rate taxpayer can claim back 20% of the £60 allowance which equates to £12. If you are a higher rate (40%) taxpayer, you can claim 40% of this £60 which equates to £24.
Higher allowances are allowable for certain occupations such as NHS staff, public transport workers, airline staff, builders, and plumbers.
- Nurses £125
- Prison officers £80
- Carpenters £140
- Labourers £80
For the full list of industries and occupations check the Gov.UK site.
You can also claim for up to four previous tax years if you have not already put in a claim for them. Backdated claims must be made within four years of the current tax year end. Therefore if you wish to claim relief for the year 2018/2019 your claim must be submitted by 5th April 2023.
How do I claim the Uniform Tax Rebate?
You can check your eligibility and claim online via Gov.UK. You will need to set up a Government Gateway user ID and password if you do not already have one. This is easy to set up with your National Insurance number and a recent payslip or valid UK passport.
Complete form P87 and post it to the address shown on the form
If you have claimed the Uniform Tax Rebate in a previous year you may make a claim by phone on 0300 200 3310. This option is only for claims of less £1000.
Need more help?
If you need more help, contact us at Maynard Johns Chartered Accountants on 01237 472071