Uniform Tax Rebate is a free calculator that helps UK employees estimate the tax relief they can claim on work uniform and protective clothing costs. We use HMRC's published flat rate expense allowances to calculate your potential rebate.
HMRC publishes agreed flat rate expense allowances for different industries and occupations. These cover the typical cost of washing, repairing, and replacing work clothing. The rates are set by job title rather than by industry, so most industries carry several. Nurses, midwives and healthcare assistants are on £125 a year and ambulance staff on active service on £185. Police officers up to and including chief inspector are on £140. In the building trades, joiners and carpenters are on £140, other building workers on £120 and labourers on £60. Hospitality and catering staff fall under the food industry line at £60, which is also the default for any occupation HMRC has not listed. The full table is published at gov.uk.
Tax relief on uniform expenses reduces the amount of income tax you pay. If you are a basic rate (20%) taxpayer with a £125 allowance, your annual rebate would be £25 (£125 x 20%). Higher rate taxpayers receive proportionally more relief. You do not receive the full flat rate amount back; you receive the tax you would have paid on that amount.
If you are an employee and do not file a Self Assessment tax return, you can claim using HMRC form P87, either online through your Personal Tax Account or by post. If you already file a Self Assessment return, include uniform expenses in the employment section. Claims under £2,500 can be made via P87.
You can backdate uniform tax relief claims by up to four tax years on top of the current one. A claim made during 2026/27 covers 2026/27, 2025/26, 2024/25, 2023/24 and 2022/23. The four backdated years are paid as a lump sum and the current year is given through an adjusted tax code.
All calculations are performed in your browser and no personal data is collected or stored. The flat rate allowances used by the calculator are taken from the table published at gov.uk/guidance/job-expenses-for-uniforms-work-clothing-and-tools and in HMRC's Employment Income Manual at EIM32712. Check the source before you submit a claim.
This calculator is provided for informational purposes only and does not constitute tax advice. Rates and allowances can change. Always refer to the official HMRC guidance or consult a qualified tax adviser. We are not affiliated with HMRC or any government body.