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Uniform tax rebate: how to claim tax back for washing your work uniform

Uniform tax rebate explained: HMRC's flat rates for washing work uniforms and protective clothing, what you get back, how far back you can claim, and how to claim it free.

ClaimSnappy

8 min read

A uniform tax rebate is tax relief on what you spend cleaning, repairing or replacing a uniform or specialist work clothing, such as overalls or safety boots, that you have to wear for your job. If you are an employee and you wash or repair it yourself, HMRC has agreed a flat amount: £60 a year if your job is not listed, £100 to £140 for many trades. You get the tax on that amount back, not the amount itself, so £60 at the 20% rate is £12 a year. You need no receipts for the flat rate, and you can claim for this tax year and the four before it.

That is the short version. The rest is who qualifies, what your job is worth, and how to claim without handing a slice to someone else.

Who can claim a uniform tax rebate

GOV.UK's tests are simple. You can claim if all of these are true:

  • You are an employee paying tax through PAYE (the self-employed have their own rules, below).
  • You have to wear a uniform, meaning clothing that identifies your occupation, like a nurse's or a police officer's, or specialist clothing you need for work, such as overalls or safety boots.
  • You pay to clean, repair or replace it, and your employer does not pay you back in full.
  • You paid tax in the year you are claiming for. The relief cannot be more than the tax you paid.

The same rules cover repairing or replacing small tools you need for the job (GOV.UK's examples: scissors, an electric drill).

What you cannot claim

  • Buying work clothing in the first place. Relief is for cleaning, repairing and replacing it.
  • Everyday clothing you wear for work, even if your employer insists on a colour or a style. A black suit for a front-of-house job does not count.
  • Laundering at home when your employer offers a free laundry service and you choose not to use it.
  • PPE. Your employer should give it to you free or repay you, so there is nothing to claim relief on.

How much is the uniform tax rebate?

There are two ways to work it out. You can claim the actual amount you spent, with receipts, or your job's flat rate expense (HMRC also calls it a flat rate deduction), which needs no evidence at all. If your industry and job are not on HMRC's list, the flat rate is £60.

Most people take the flat rate. HMRC's list is long and wonderfully specific (aluminium de-dimplers get £140, if you were wondering), so here are the trades most of our readers work in, plus a few of the most searched jobs.

IndustryJobFlat rate a year
BuildingJoiners and carpenters£140
BuildingAll other workers£120
BuildingLabourers and navvies£60
Constructional engineeringFitters, erectors, riggers, scaffolders, welders and similar£140
HeatingPipe fitters and plumbers£120
HeatingHeating engineers, domestic glaziers, coverers, laggers and their mates£120
HeatingAll gas workers and all other workers£100
Electrical and electricity supplyAll workers, except those with laundry costs only£120
Electrical and electricity supplyWorkers incurring laundry costs only£60
Trades ancillary to engineeringMotor mechanics in a garage repair shop£120
Wood and furnitureCarpenters, cabinetmakers, joiners, wood carvers£140
AgricultureAll workers£100
Health and careNurses, midwives, healthcare assistants, domiciliary care workers and others£125 (plus £12 shoes, £6 tights or stockings, where a set style is required)
Health and careAmbulance staff on active service£185
Police forceOfficers up to chief inspector, and PCSOs£140
Fire serviceUniformed fire fighters and fire officers£80
Any job not listedWhere you qualify£60

The full table, with every industry, is on GOV.UK's flat rate expenses page. If your employer pays something towards these costs, take what they pay off the flat rate and claim the rest.

What you actually get back

The flat rate reduces your taxable pay, so the rebate is that amount at your rate of tax. A joiner on the £140 building rate:

TaxpayerA yearThis year plus the four before it
Basic rate (20%)£28£140
Higher rate (40%)£56£280

If your employer chips in £40 a year towards laundry, the joiner claims on £100 instead: £20 a year at 20%. It will not change your life, but it is your money, and the claim takes minutes.

Changing jobs does not double it. HMRC's manual is clear that someone who moves to a similar role keeps the same amount and cannot claim the flat rate twice in one year just because they changed employer.

How far back can you claim?

GOV.UK lets you claim for the current tax year and the four before it. Today that is 2022/23 to 2026/27, and 2022/23 closes on 5 April 2027. After that date, that year's rebate is gone for good.

How it is paid depends on the year. For the current tax year, HMRC usually adjusts your tax code so you pay a little less tax each payday. For earlier years it either adjusts your code or sends a refund.

How to claim

Online, if you do not file a tax return. Use HMRC's online service from the GOV.UK uniforms page. It checks whether you can claim and how much. Choose "Uniform, work clothing and tools" for the flat rate, and you send no evidence. Choose "Other expenses" if you are claiming the actual amount, and upload copies of your receipts.

By post. You can still use form P87, with receipts if you are claiming actual costs. Our guide to the P87 form covers what goes on it and the evidence HMRC now asks for with other job expenses.

On your Self Assessment return, if you file one. GOV.UK says you must claim through the return instead, entering the flat rate on the employment pages (SA102).

GOV.UK gives no fixed processing time; HMRC's weekly-updated "check when you can expect a reply" tool is the best guide.

Do you need a tax refund company?

No. GOV.UK says it plainly: you can claim a tax refund on GOV.UK and you do not need an agent to do it for you. An agent will charge a fee, and on a £12 or £28 a year rebate the fee can be a large share of it.

If you do use one, read the terms before you sign. Since 15 March 2023 an agent can no longer take a legally binding "assignment" of your Income Tax refund. The most they can have is a nomination to receive it, which you can withdraw before HMRC pays. And you stay responsible for what is claimed in your name.

If you are self-employed

There is no flat rate for you. Sole traders and partners deduct the real cost of buying, cleaning or repairing protective clothing (safety boots, hard hats), overalls or aprons used only for work, and uniforms or specialist clothing that is not everyday wear. Everyday clothes are out, even the jeans that only ever see building sites. Keep the receipts. Our guide to allowable expenses for sole traders covers the rest, and CIS subcontractors will want CIS tax rebates.

Frequently asked questions

How much is the uniform tax rebate?

Your flat rate times your tax rate: on the standard £60, £12 a year at 20% or £24 at 40%.

Is the uniform tax rebate backdated?

Yes, for up to four earlier tax years as well as the current one. Today that means back to 2022/23, until 5 April 2027.

Can I claim tax back for washing my uniform at home?

Yes, if it is a uniform or specialist clothing you must wear and your employer does not wash it for you or pay you back. If your employer offers free laundry and you choose not to use it, you cannot claim.

Do I need receipts for a uniform tax rebate?

Not for the flat rate. Only if you claim the actual amount you spent.

How is the uniform tax rebate paid?

For the current year, usually through a change to your tax code. For earlier years, HMRC either adjusts your code or sends you a refund.

Can I claim a uniform tax rebate if I'm self-employed?

Not the flat rate. You deduct the actual cost of qualifying work clothing as a business expense on your Self Assessment return.

Where ClaimSnappy fits

ClaimSnappy does not claim the flat rate for you. If your job has one, claim it through HMRC's online service; it takes a few minutes and needs no paperwork.

Where we help is the real money: the replacement boots, the repaired overalls, the drill that died mid-job. Snap or upload the receipt (everything works in the browser, camera included) and it is read for the shop, date, total and VAT and kept with its photo, filed under Uniform and laundry or Tools and equipment. Claim it from your employer first: you build the claim and send it, and on a team desk it can go to a manager for approval. Whatever your employer does not repay, Reports can put on HMRC's own P87 under other expenses, pre-filled with the receipts as evidence. On a self-employed desk, those costs land in the "other allowable business expenses" line of the Self Assessment working sheet.

Every account starts with a 30-day trial, no card needed. After that, Solo is £5 a month, or a team is £25 a month with six people included. Compare plans.

ClaimSnappy keeps the records; HMRC decides what qualifies. If your case is unusual, ask HMRC or an accountant before you claim.

Sources

Checked against these on 7 November 2026.

  1. 1.Claim tax relief for your job expenses: uniforms, work clothing and tools, GOV.UK
  2. 2.Check how much tax relief you can claim for uniforms, work clothing and tools (flat rate expenses), GOV.UK, updated 14 November 2024
  3. 3.Claim tax relief for your job expenses: overview, GOV.UK
  4. 4.EIM32485: uniform and protective clothing, laundry costs, HMRC internal manual, GOV.UK
  5. 5.Expenses if you're self-employed: clothing expenses, GOV.UK
  6. 6.How to choose a tax agent, GOV.UK, updated 23 July 2024
  7. 7.SAM110130: repayments, nominations and assignments, HMRC internal manual, GOV.UK
  8. 8.Budget 2026: overview of tax legislation and rates (OOTLAR), section 2.9, GOV.UK, 28 October 2026
  9. 9.Budget 2026 policy costings: employment expenses, GOV.UK
  10. 10.Check when you can expect a reply from HMRC, GOV.UK