EIM32470 - Other expenses: clothing: protective clothing

A deduction can be permitted for the cost of genuinely protective clothing that is worn as a matter of physical necessity because of the nature of the job and where the employee must bear the cost. This will typically cover items such as overalls, protective gloves and boots.

In the case of Woodcock v CIR (51TC698) the taxpayer wanted a deduction for the cost of ordinary clothing worn underneath protective clothing and for his shoes and glasses worn at work. A deduction was refused because none of this clothing can be said to be worn wholly and exclusively in performing the duties of the employment.

Where you accept that a deduction can be permitted for items of protective clothing you should not also permit a deduction for other clothing worn at the same time, see example EIM32471.

With reference to the Health and Safety at Work etc. Act 1974 and the Health and Safety at Work (Northern Ireland) Order 1978, employers are legally obliged for health and safety reasons, to provide personal protective equipment (PPE) or reimburse the costs incurred in purchasing PPE for employees that need this equipment, following a risk assessment, to do their job. Tax relief cannot be claimed if the employer should be providing or reimbursing costs incurred to purchase PPE.