Can I claim a tool tax rebate and uniform rebate at the same time?

Yes, you can claim a tool tax rebate and a uniform rebate all at the same time.

Loads of mechanics, auto technicians and other trades people aren’t aware that they can claim for the cost of replacing protective clothing and laundering their work uniforms.

HMRC would prefer that everything is included in one submission for a particular time period so it’s a good idea to include both tools and uniform in the same claim. Or as part of the self assessment process, if you need to complete a tax return.

Uniform tax eligibility

When it comes to uniforms, HMRC are very specific about what they mean by this. A work uniform is something that you have to wear as part of your contract, other people would recognise it as a uniform and you buy it yourself.

“A uniform in this context means a set of clothing of a specialised nature that is recognisable as a uniform and is intended to identify its wearer as having a particular occupation.” (EIM 32475)

It is up to you to prove that your work clothes fit this definition of a work uniform.

This is an easy thing to prove for taxpayers like a police officer or nurse, but does get slightly trickier for mechanics, auto technicians and other trades people. It is definitely considered a work uniform if it is branded with the company logo and is sometimes considered allowable if you have a “permanent and conspicuous badge” on it.

If you’ve just been asked to wear all black and put on a detachable badge, none of the clothes you bought are considered uniform for the purposes of this tax rebate. This is because they are deemed ordinary clothing that can be worn outside work.

The good news is that there is a flat rate allowance for washing your work uniform and protective clothing that is worth £60 per tax year.

It doesn’t apply if your employer provides laundry facilities or if they already reimburse you for this cost.

Reviewed by Tony Shanks, Operations Director Tax Rebate Services and member of Association of Tax Technicians (ATT)
Tool tax refund calculator

It doesn’t matter what your job is if you buy tools for work you can claim a tax rebate. Just enter the total of how much you’ve spent on tools to get your tax rebate estimate.

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Mechanics tax rebates
If you do not have receipts your ‘Flat Rate’ claim can be backdated for 4 tax years and is worth £120 per year…
A tools tax rebate is available to all mechanics who buy the tools they use for work themselves, when they are not reimbursed by their employer…
£900 is the average tax refund amount we get for our clients that are mechanics making an initial claim…
You have to play your part in the process by submitting a tax rebate form or using the correct section of the self assessment process…
Tool tax rebates

If you are paid under PAYE, tools are tax deductible because you can claim Capital Allowances which gives you tax relief on what you have bought…

The tax relief regulations are very specific about eligibility criteria. And the Capital Allowances rules are not exclusively for self employed taxpayers…

If you are claiming back capital allowances for the actual cost of your tools there is no HMRC limit to how far back you can claim a tool tax rebate…
The amount you get for a tool tax rebate is dependent on several factors, including: how much you earn, how much tax you pay, how much you have spent on tools, what evidence you have to support your claim…
Types of tool tax rebate
Yes, you can claim the tax back on tools you have bought for work…
These can be actual items, like machinery, vehicles or equipment; or intangible things, like patents, or intellectual property…
The government has set up a system of tax reliefs and allowances for work expenses to make the system fairer for taxpayers…

HMRC’s rules state that capital allowances should be claimed within your self assessment tax return (Section 3i and ii, CAA 2001)…

Tool tax rebates other expenses and tax returns
Yes, you can claim a tool tax rebate and a uniform rebate all at the same time…
Yes, if you have to complete a tax return you must enter your tool expenses on your return…
Yes, you should submit a tax refund claim for tools, fuel and anything else that applies to you all at the same time…
Yes, even though you may now be self employed, you can still potentially claim tax relief for when you were employed under PAYE…