EIM67210 - Tax treatment of nurses: expenses deductions: laundering uniforms

Sections 336 and 367 ITEPA 2003

A deduction can be permitted for costs incurred and defrayed by nurses in laundering their work clothing where:

• the clothing is recognisably a uniform and the nurse is required to wear it as part of his or her duties, see EIM32475 and
• the expense of laundering the uniform must be met by the nurse, see EIM67220.

References to a nurse should be taken for this purpose to include nurses and midwives of all grades and includes auxiliaries, students, dental nurses, nursing assistants and healthcare assistants or workers.

For the agreed flat rate expense that can be deducted, see EIM67240. In some circumstances a greater amount can be deducted, see EIM67250.

For similar deductions for other healthcare workers, see EIM66790.