Posted By Karen Todd
Rob,

There is an extra statutory concession that you can get for the purchase of special clothing not provided by your employer.

You just put it on your tax return, and you are meant to get it no questions asked. However, the hassle I have had with the taxman this year is unreal.

Don't get me started, but I sacked my accountant due to his incompetence, represented myself in court against the Inland Revenue, and won!

The one I claimed for was A1 (flat rate expenses deduction for tools and special clothing) industry code 110 (Engineering, other workers) for £100.

The booklet IR1 gives further information and you can download it from http://www.inlandrevenue.gov.uk

Extract below:

"A1. Flat rate allowances for cost of tools and special clothing
An employee who has to bear the cost of upkeep of tools or special clothing
necessary for his work is entitled, under Section 198(1), ICTA 1988, to a tax
deduction for the expenditure incurred. For most trades flat rate expense
deductions have been agreed with the trade unions concerned. These
deductions are given without enquiry as to the amount of expenditure actually
incurred by individual employees, provided that it is the the employees’
responsibility to bear the relevant cost in full. The deductions are given in the
table in the appendix.
If the employer provides or pays for what is required, or would make such
provision if requested, the expense cannot be regarded as necessarily incurred
by the employee and no deduction is due. If the employer makes partial
provision, the rate of deduction may be reduced accordingly.
The existence of a flat rate deduction does not debar an individual employee
from instead claiming a deduction for the actual expense he has incurred."

As I said, I had to fight tooth and nail to get it, but got it in the end.

Karen

Posted By Benedict Thierry
Uhmm,

Interesting. I remember when I had to claim this tax relief.

In non- unioised agreement areas - I received full cost tax relief.

When I claimed in unionised agreement areas - I received the flat rate irrespective of costs incurred - so I lost(what to me at the time) was a substantial amount as the flat rate sort of covered the costs of a pair of protective boots alonefr and ignored the rest of my body from head to ankles.

Have either of you looked at my current thread where I'm seeking info on tax relief for provision of occupational health things.

I, personally, would include clothing to relieve heat stress within the provision of occupational health services.

Any thoughts.

Benedict