Construction Workers' Tax Relief: Claiming for Tools, Uniform and PPE

Published 25 January 2026

Construction workers in the UK are among the employees who spend the most on work-related equipment and clothing. From steel-toed boots and hard hats to hand tools and high-visibility jackets, the costs add up quickly. Fortunately, HMRC provides tax relief for these expenses, and the process for claiming is straightforward. This guide covers everything construction workers need to know about claiming tax relief on uniforms, personal protective equipment, and tools.

The Flat Rate Allowance for Construction Workers

HMRC assigns a flat rate expense allowance of £140 per year for workers in the building and construction industry. This is one of the highest flat rates available and reflects the significant wear and tear on clothing and equipment that construction work involves. The flat rate covers the cost of washing, repairing, and replacing your work uniform and protective clothing. You do not need receipts to claim the flat rate, which makes the process quick and easy.

The £140 flat rate applies to a wide range of construction roles including general labourers, bricklayers, plasterers, roofers, scaffolders, groundworkers, and site supervisors. If you work on a construction site and are required to wear protective clothing or a uniform, you are almost certainly eligible. The key requirement is that you are an employee paying income tax through PAYE. Self-employed construction workers (those who complete a Self Assessment tax return) claim their expenses differently, through their tax return rather than via the flat rate system.

Tax savings: A basic rate taxpayer claiming the £140 flat rate saves £28 per year (20% of £140). A higher rate taxpayer saves £56 per year. Over four years of backdated claims, a basic rate taxpayer would receive £112, and a higher rate taxpayer would receive £224.

Claiming for Tools and Equipment

In addition to the uniform flat rate, construction workers can claim tax relief on tools and equipment that they purchase for work and are not reimbursed by their employer. This is a separate claim from the uniform allowance and can significantly increase the total tax relief available to you. Common items that qualify include hand tools such as hammers, screwdrivers, chisels, and tape measures. Power tools that you buy for work, such as drills, circular saws, and angle grinders, also qualify. Specialist equipment including levels, plumb lines, and laser measures are eligible, as are toolboxes and tool bags used to carry your equipment to and from site.

For tools claims, you will need to keep receipts as evidence of your expenditure. Unlike the flat rate uniform claim, tools are claimed at the actual amount spent. If you spend £300 on tools in a year, you can claim tax relief on the full £300, which would save a basic rate taxpayer £60 and a higher rate taxpayer £120. If an individual tool or piece of equipment costs more than £2,500, it may need to be treated as a capital allowance rather than a simple expense deduction, which involves a slightly different process on your tax claim.

Personal Protective Equipment (PPE)

Construction sites require workers to wear specific personal protective equipment, and the cost of this equipment is tax-deductible if you pay for it yourself. PPE items that qualify for tax relief include hard hats and safety helmets, high-visibility jackets and waistcoats, steel-toed safety boots, safety goggles and glasses, ear defenders and hearing protection, dust masks and respirators, work gloves (both general and specialist), and knee pads for workers who kneel frequently.

If your employer provides PPE free of charge, as they are legally required to do under the Personal Protective Equipment at Work Regulations, you cannot claim tax relief because you have not incurred any expense. However, many construction workers find themselves replacing PPE items out of their own pocket, particularly boots and gloves that wear out quickly. In these cases, the replacement cost is fully claimable.

How to Make Your Claim

Construction workers can claim in two ways. For the flat rate uniform allowance only, you can claim online through HMRC's Personal Tax Account or by completing form P87. This is the simplest route and does not require receipts. For tool expenses above the flat rate, or if you want to claim both the flat rate and actual tool expenses, you may need to provide more detail. Claims under £2,500 in total can still be made using form P87. Claims over £2,500 must be made through a Self Assessment tax return.

The online process through your HMRC Personal Tax Account is the fastest method. Sign in at GOV.UK, navigate to the employment expenses section, and select the appropriate categories. You can claim for the current tax year and up to four previous years. If you have never claimed before and have been in construction for several years, you could be owed a significant lump sum.

CIS Workers and Tax Relief

Many construction workers operate under the Construction Industry Scheme (CIS), where the contractor deducts tax at source before paying the subcontractor. If you are a CIS subcontractor and are treated as self-employed, you cannot use the flat rate expense system. Instead, you claim your expenses through your Self Assessment tax return, deducting the actual cost of tools, clothing, and equipment from your taxable income. This can be more generous than the flat rate because there is no cap on what you can claim, as long as the expenses are wholly and exclusively for work.

If you are a CIS worker who is actually employed (working under the supervision and control of a contractor), you may still be entitled to use the PAYE flat rate system. The distinction between employment and self-employment in the construction industry can be complex, and HMRC has specific guidance on this. If you are unsure about your status, it is worth seeking advice from an accountant or tax adviser who specialises in construction industry taxation.

Travel and Mileage

Construction workers who travel between different sites may also be eligible for travel expense relief. If you work at a temporary workplace (a site where you are expected to work for less than 24 months), you can claim the cost of travel to that site. For those who drive their own vehicle, HMRC allows a mileage claim of 45p per mile for the first 10,000 miles and 25p per mile after that. This can represent a significant tax saving for workers who cover large distances between home and site.

However, travel from your home to a permanent workplace is not claimable. If you report to the same site every day and have done so for more than 24 months, or expect to do so, that site is considered your permanent workplace and the commute is not tax-deductible. The rules around temporary and permanent workplaces are among the most complex in employment tax law, so keep good records of the sites you attend and the duration of each assignment.

Keep records: While you do not need receipts for flat rate claims, it is good practice to keep receipts for all work-related purchases. If HMRC queries your claim or if you want to claim actual expenses above the flat rate, having organised records will make the process much smoother.

Maximising Your Total Claim

To get the most from your tax relief claims, consider combining the flat rate uniform allowance with actual expense claims for tools. You can claim the £140 flat rate for washing and maintaining your uniform, and separately claim the actual cost of tools and equipment you have purchased. Many construction workers are entitled to several hundred pounds in total tax relief each year but never claim because they assume the process is complicated. In reality, a basic flat rate claim takes just a few minutes online and the combined savings over four years of backdated claims can easily exceed £500 for a higher rate taxpayer who also buys their own tools.