Flat Rate Expenses: Tax Relief Allowances by Job

Flat rate expenses, sometimes called the flat rate uniform allowance or FRE, are fixed amounts HMRC lets workers in certain jobs claim for the upkeep of uniforms, tools and protective clothing, without keeping receipts. The amount depends on your job. This page lists the agreed amounts for common occupations and explains how the relief actually works.

How flat rate expenses work

A flat rate expense is the amount of expenses you are allowed to deduct, not the amount you get back. You receive tax relief on it at your highest rate of tax. For example, a nurse on the £125 flat rate who pays basic rate (20 percent) tax gets tax relief of £25 a year (20 percent of £125). You can also backdate a claim by up to four tax years, so a nurse claiming for the first time could receive several years at once. Higher rate taxpayers receive 40 percent of the figure.

Flat rate expense amounts by job

The amounts below are the agreed flat rate expenses set by HMRC. If your exact job is not listed, the standard rate of £60 usually applies to uniformed roles, and many trades have their own higher rate.

Job or role	Flat rate allowance per year
Standard rate (most uniformed jobs not listed below)	£60
Ambulance staff on active service	£185
Nurses, midwives, paramedics, healthcare assistants, therapists, radiographers	£125
Hospital porters, ward clerks, domestics and catering staff	£125
NHS laboratory staff and pharmacists	£80
NHS uniformed ancillary staff (drivers, security, maintenance, receptionists)	£80
Police officers (up to and including Chief Inspector)	£140
Uniformed fire fighters and fire officers	£80
Uniformed prison officers	£80
Joiners and carpenters (building)	£140
Building, all other workers	£120
Building labourers and navvies	£60
Stone masons	£120
Electricians and electricity supply workers	£120
Plumbers and pipe fitters	£120
Heating engineers, laggers and their mates	£120
Motor mechanics in a garage repair shop	£120
Constructional engineering (erectors, fitters, welders, riggers)	£140
Carpenters, cabinetmakers and joiners (wood and furniture)	£140
Agriculture, all workers	£100
Forestry, all workers	£100
Public transport drivers and conductors	£60
Public transport garage hands and cleaners	£80
Seamen: carpenters on passenger liners	£165
Food industry, all workers	£60
Glass industry, all workers	£80
Iron and steel, skilled workers	£140

Extra allowances for healthcare staff

Nurses and some other healthcare staff can claim more than the £125 flat rate. On top of it, you can usually claim a separate allowance for shoes and for tights or stockings that are part of your uniform, where you buy and maintain them yourself. See our nurses and healthcare and healthcare assistant guides.

How to claim your flat rate expense

Employees usually claim using a P87, directly from HMRC for free, or through a service like TaxPro. Once granted, the allowance is usually built into your tax code so you keep getting the relief each year. You can also backdate four years. See how far back you can claim and find your trade on our tax rebates by job hub.

If your actual costs are higher than the flat rate, for example a mechanic who has bought expensive tools, you may be able to claim the actual amount or capital allowances instead. See our tools tax rebate guide.

Frequently asked questions

Is the flat rate the amount I get back?

No. It is the amount of expenses you can deduct. You get tax relief on it at your tax rate, so 20 percent or 40 percent of the figure.

What is the standard flat rate expense?

For most uniformed jobs not given a specific rate, the standard amount is £60 a year. Many trades have higher agreed rates.

Can I claim more than the flat rate?

If your actual costs are higher and you keep evidence, you can claim the actual amount instead of the flat rate. For larger tool purchases, capital allowances may give more.

Do I have to claim every year?

No. Once granted, the allowance is usually included in your tax code automatically. You can also backdate up to four years when you first claim.

Find what your job is worth

Check what you are owed with TaxPro and we will apply the right flat rate and any extra allowances for your job, on a no win, no fee basis.