A uniform tax rebate is tax relief for employees who pay to clean, repair or replace a uniform or specialist work clothing themselves. Most people claim a fixed "flat rate expense". This is £60 a year if your job has no specific rate, which gives you £12 a year back as a basic rate taxpayer. Some jobs have higher agreed amounts, such as £125 for nurses and £140 for police officers. You can claim for the current tax year and the 4 previous tax years, so the earliest year still open is 2022/23, and its deadline is 5 April 2027. Claim direct from HMRC. It takes a few minutes and needs no receipts.
Who can claim uniform tax relief?
You can claim if you are an employee and all of these apply:
- Qualifying clothing. You wear a uniform, meaning clothing that identifies your occupation (for example a nurse's or police officer's uniform), or specialist clothing your job needs, such as overalls or safety boots;
- You pay the costs. You pay to wash, repair or replace it yourself;
- Not fully reimbursed. Your employer does not repay all the cost. If it repays some, you can claim the rest;
- You paid tax. You paid income tax in the year you are claiming for. The relief cannot exceed the tax you paid.
You cannot claim for:
- Initial purchase. The cost of buying the clothing in the first place;
- Everyday clothing. Clothes you wear for work, even if your employer requires a particular colour or style;
- Laundry you could have avoided. Washing a uniform yourself when your employer offers a free laundry service;
- PPE. Your employer must provide personal protective equipment free, or reimburse you.
How much is the uniform tax rebate?
HMRC publishes agreed flat rate expenses by industry and job. If yours is not listed, the amount is £60. Some common entries:
| Job | Flat rate expense per year |
|---|---|
| Any job not specifically listed | £60 |
| Nurses, midwives, healthcare assistants, physiotherapists, radiographers and similar health and care staff | £125 |
| Ambulance staff on active service | £185 |
| Police officers up to and including chief inspector; community support officers | £140 |
| Uniformed firefighters and fire officers | £80 |
| Uniformed prison officers | £80 |
| Agriculture (all workers) | £100 |
| Building: joiners and carpenters | £140 |
The health and care figure includes an allowance for shoes and tights or stockings where all staff must wear the same colour or style. The relief reduces your taxable income. It is not a cash payment of the full amount. What you get back is the flat rate multiplied by your tax rate.
Worked illustrations (not HMRC figures):
- Basic rate, standard amount. £60 × 20% = £12 a year, or £60 across five open years;
- Higher rate, standard amount. £60 × 40% = £24 a year;
- Basic rate nurse. £125 × 20% = £25 a year, or £125 across five years.
If your actual costs are higher than the flat rate, you can claim the actual amount instead. You will need receipts or other evidence that you paid.
How to claim a uniform tax rebate
If you don't file a Self Assessment return, use HMRC's online service for claiming tax relief for job expenses. It checks whether you are eligible and lets you claim. Choose "Uniform, work clothing and tools" for a flat rate claim, which needs no evidence. Actual-cost claims go under "Other expenses", and you must send your receipts.
If you file a Self Assessment return, you must claim on the return instead. The flat rate expense goes in box 18 of the employment pages (SA102).
For the current tax year, HMRC usually adjusts your tax code, so the relief comes through your pay. For earlier years, it either adjusts your code or sends a refund. If you change to a job with a different rate, or stop wearing a uniform, tell HMRC so your tax code stays correct. Changing employer within the same type of role does not entitle you to claim the flat rate twice in one year.
Backdating: claim before 5 April 2027
Claims can go back 4 years from the end of the tax year concerned. In October 2026 the open years are 2022/23, 2023/24, 2024/25, 2025/26 and the current year, 2026/27. The 2022/23 year closes on 5 April 2027. After that date, relief for that year is lost permanently.
Use HMRC directly, not a claims company
Many websites offer to handle "uniform tax rebates" for a share of the refund. The HMRC service is free, the flat rate needs no evidence, and the amounts involved are small enough that a percentage fee takes a large part of the benefit. If you do use an agent, check exactly what is being claimed in your name. The claim is yours, and HMRC expects you to tell it if the amount you claimed turns out to be wrong.
Other employee expenses to check
Uniform relief is one of several job-expense reliefs:
- Professional fees and subscriptions. Fees to bodies on HMRC's approved list;
- Business mileage. Using your own vehicle for work, at HMRC mileage rates;
- Travel to temporary workplaces. See our guide to temporary workplace relief.
One relief has gone. From 2026/27, employees can no longer claim tax relief for working from home. Claims for the earlier open years are still possible.
Acumon's employment tax team advises employers on uniform policies, laundry provision and expense reimbursements, so staff are not taxed on what they should not be. Our income tax return service includes job expenses on employees' returns.