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Work boots and overalls wear out, and the money for replacing them often comes from the worker rather than the employer. Two separate questions follow: how to make what you own last longer, and what you can get back from HMRC when it does wear out. This article covers both, using the flat rates on the uniform tax rebate calculator. Practical care advice here is general, so follow the manufacturer's label on your own boots and clothing.
What HMRC allows
GOV.UK says you can claim tax relief for cleaning, repairing or replacing a uniform or specialist clothing, with overalls and safety boots given as examples of specialist clothing. Specialist clothing can qualify even if it does not identify your occupation.
There are limits. You cannot claim for the initial cost of buying clothing for work, and everyday clothing does not qualify even if your employer asks for a particular design or colour. You also cannot claim for laundering your own uniform or specialist clothing if your employer offers a free laundering service and you choose not to use it.
The PPE rule
GOV.UK states that you cannot claim tax relief for personal protective equipment (PPE). If your job requires PPE, your employer should give it to you free of charge or ask you to buy it and reimburse you.
Safety boots are the awkward case, because the same GOV.UK page names them as an example of specialist clothing you may be able to claim for. The two statements sit side by side, and the page does not say which applies to a particular pair of boots. If you are unsure, check with HMRC through the claim service before you rely on a figure, and ask your employer whether they should be providing or reimbursing the boots. If they reimburse you in full, there is nothing to claim. If they pay part of the cost, you can claim only on the amount they did not pay.
Flat rate or actual cost
You can claim either a flat rate for your job or the actual amount you spent. With a flat rate you do not need to send receipts. With actual costs you need receipts or other proof of payment.
Some of the flat rates for jobs that wear through boots and overalls are:
- Joiners and carpenters: £140 a year
- Building, all other workers: £120 a year
- Labourers and navvies: £60 a year
- Agriculture, all workers: £100 a year
- Vehicles, railway vehicle builders, repairers and wagon lifters: £140 a year, and all other workers £60 a year
- Any job not listed: £60 a year
The relief is the flat rate multiplied by your tax rate. GOV.UK gives the example of £60 at 20% giving £12. On the same basis, £120 at 20% is £24 a year, and £140 at 20% is £28. At 40%, those become £48 and £56. You must have paid tax in the year you are claiming for, and relief cannot exceed the tax you paid.
A flat rate is a fixed sum for your trade. It does not depend on how much you actually spent, which means the allowance is the same whether you replaced boots twice or not at all. If you spent far more than the flat rate, claiming actual costs with receipts may be worth the extra effort, but it applies only to items HMRC allows.
You can claim for the current tax year and the four previous ones. Claiming direct with HMRC is free, and the HMRC campaign page says you will not pay agent fees or commission if you do it yourself. Our guide to claiming direct explains the steps.
Making boots last longer
Boots that are cleaned and dried properly usually last longer, and the cost of doing so is small. These are general points, so check the maker's guidance first.
- Clean off mud and grit after use. Dried dirt cracks leather and wears stitching.
- Dry them slowly. Take out the insoles, stuff the boots loosely with newspaper, and leave them in a warm, ventilated place. Direct heat from a radiator or fire can stiffen and crack leather.
- Condition leather uppers with a suitable product, as the label directs.
- Replace insoles when they flatten, since that is cheaper than replacing the boots.
- Rotate pairs if you can, so each has a day to dry.
Kit for the job
A few low-cost items cover most of this.
Ad A set of boot brushes with a scraper removes mud before it dries. For leather boots, Ad a leather conditioner or wax is the usual way to keep the surface flexible, and you should check it suits the boot. If yours are fabric or synthetic, Ad a waterproofing spray for work boots is a better match.
Drying is where most boots suffer. Ad A boot dryer with a low-heat setting is worth a look for boots that go out every day, and a gentle setting avoids the direct heat that can crack leather. Ad Replacement work boot insoles can refresh a pair that has gone flat.
For overalls, Ad a heavy-duty mesh laundry bag keeps zips and Velcro from catching other clothes in the wash. Ad A boot tray with a raised edge stops wet and muddy boots marking the hall floor.
Keeping a record
You do not need receipts for a flat rate claim, but receipts for boots and overalls are still worth keeping. They show what you spent, and they matter if you have to claim actual costs or if HMRC asks a question. A photo of each receipt is enough, kept in a folder named for the tax year.
Making the claim
Use the HMRC online service on GOV.UK. If you file a Self Assessment tax return, you claim through that instead. For past years, HMRC will either adjust your tax code or give you a refund, and for the current year it will usually adjust your tax code.