Can I claim a uniform tax rebate?

For employees who pay to clean, repair or replace a work uniform or specialist clothing.

Applies to: England, Scotland, Wales, Northern Ireland Last checked against official sources: 6 October 2026

You can claim tax relief if you pay to clean, repair or replace a uniform or specialist work clothing.

You cannot claim for buying it in the first place or for everyday clothes.
You can claim a fixed yearly amount, called a flat rate expense, with no receipts.
If your job is not listed, the flat rate is £60 a year.
The relief is your tax rate times the expense, so £60 at 20% is £12.
You can claim for this tax year and the 4 years before.
You must have paid tax, and your employer must not have paid the cost.

Key facts

Standard flat rate: £60 a year
£60 at 20% = £12 tax back
Backdate up to 4 years
No receipts for flat rate

What a uniform tax rebate is

A "uniform tax rebate" is the common name for tax relief on work clothing. HMRC lets you take some of your own work costs off your taxable income. This means you pay less tax. It is not a cash grant for the full cost.

What you can and cannot claim for

You can claim for	You cannot claim for
Cleaning a uniform or specialist clothing	The cost of buying it in the first place
Repairing or replacing it	Cleaning, repairing or replacing everyday clothes you wear for work
Repairing or replacing small tools, like scissors or a drill	Washing a uniform if your employer offers free laundry
	Personal protective equipment (your employer must provide this)

Specialist clothing includes things like overalls or safety boots.

Who can claim

You use your own money to clean, repair or replace the item.
You use it only for work.
Your employer has not paid you back. If they paid some of it, you can only claim the rest.
You paid tax in the year you are claiming for. The relief cannot be more than the tax you paid.

How much you get

You can claim either what you actually spent, with receipts, or a fixed yearly amount called a flat rate expense. The flat rate needs no receipts.

Job	Flat rate a year
Jobs not on HMRC's list	£60
Uniformed firefighters and fire officers	£80
Nurses, midwives, healthcare assistants and some other healthcare staff	£125
Police officers up to and including chief inspector	£140
Ambulance staff on active service	£185
Airline cabin crew	£720

HMRC's full list covers many more jobs.

The money you get back is the flat rate times your tax rate.

Example 1

A shop worker who must wear a branded uniform, pays basic rate tax, and whose job is not on the list:

£60 at 20% = £12 a year

Example 2

A nurse paying basic rate tax who washes their own uniform:

£125 at 20% = £25 a year

How to apply

Check HMRC's list for your job and the amount.
Use the online service on GOV.UK to make the claim. You can claim directly with HMRC yourself.
If you fill in a Self Assessment tax return, claim on your return instead.
Claim for the current tax year and up to 4 earlier years.

After you apply

For the current tax year, HMRC usually changes your tax code, so you pay a little less tax each payday. For earlier years, you may get a refund.

If you live in Scotland, Wales or Northern Ireland

You claim in the same way anywhere in the UK. In Scotland, your refund depends on the Scottish Income Tax rate you pay.

Related guides

Where this comes from

Get it done

This takes you to the official service, which is free to use.

Claim uniform tax relief

Common questions

How much is a uniform tax rebate?

It is your tax rate times the expense. For example, £60 at 20% gives £12 a year.

How many years can I backdate a uniform claim?

You can claim for the current tax year and the 4 previous tax years.

Can I claim if my employer washes my uniform?

No. You cannot claim for laundering your uniform if your employer provides a free laundering service.

Official sources

1.Tax relief for uniforms, work clothing and tools (GOV.UK)www.gov.uk/tax-relief-for-employees/uniforms-work-clothing-and-tools
2.Job expenses for uniforms, work clothing and tools (HMRC)www.gov.uk/guidance/job-expenses-for-uniforms-work-clothing-and-tools
3.Claim tax relief for your job expenses (GOV.UK)www.gov.uk/tax-relief-for-employees

Checked against GOV.UK on 6 October 2026

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