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In short
- HMRC has agreed fixed annual amounts for cleaning, repairing and replacing uniform and small tools, by industry and job.
- No receipts needed for a flat rate.
- If your real costs are higher you can claim actual costs instead, with evidence.
- The relief is tax on the flat rate, not the flat rate itself.
See what your job can claim on top of the flat rate: tax rebates by job.
How flat rate expenses work
Instead of proving what you spent, you claim the amount HMRC has agreed with unions and employers for your trade. The default for anyone not listed is £60 a year.
Rates by job
| Job | Flat rate |
|---|---|
| Healthcare: nurses, midwives, HCAs, domiciliary care workers | £125 |
| Healthcare: porters, ward clerks, domestics, catering staff | £125 |
| Healthcare: uniformed ancillary staff, for example maintenance, drivers, security, receptionists | £80 |
| Police officers up to chief inspector | £140 |
| Armed forces | £80 to £100 |
| Building trades: joiners, carpenters | £140 |
| Building trades: labourers, general | £60 to £120 |
| Vehicle mechanics and technicians | £120 |
| Electrical and engineering trades | £120 |
| Chefs and kitchen staff | £60 |
| Retail, hospitality, cleaning, security | £60 |
Flat rate or actual cost?
A mechanic spending £1,500 a year on tools should claim actual cost with statements. A cleaner who washes her own tabard should take the flat rate. You cannot claim both for the same thing in the same year.
Worked example
A joiner on PAYE: £140 a year, £28 tax back at 20%, £112 over 4 years. Add his site mileage and the claim is usually over £1,000.
Questions
My job is not listed.
Claim the £60 default if you launder a uniform. Tools go at actual cost.
Does my employer have to confirm it?
No. HMRC accepts the flat rate on your word for the job you do.
This guide is general information, not advice about your circumstances. Figures use HMRC rates for the 2026 to 2027 tax year. We are a paid tax agent and not HMRC.
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