Work boots, hi-vis and workwear: what's claimable?
3 min read
Protective clothing and branded workwear are allowable. Ordinary clothing is not — the test is whether it is genuinely protective or a uniform, not whether you only wear it for work.
The short version
- • Safety boots, hard hats, gloves, goggles, knee pads and hi-vis are allowable.
- • Clothing printed or embroidered with your business name counts as a uniform.
- • Plain jeans, t-shirts, fleeces and trainers are not allowable.
- • Laundering and replacing protective gear is allowable too.
The protective clothing rule
Clothing bought to protect you while you work is an allowable business cost. That includes safety boots, hard hats, hi-vis, gloves, ear defenders, goggles, overalls, waterproofs and knee pads.
Uniform and branded kit
A polo shirt or fleece with your trading name printed or embroidered on it is treated as a uniform and is allowable. Plain versions of the same garment are not, because they have what HMRC calls a 'duality of purpose' — you could wear them anywhere.
What gets refused
Ordinary jeans, work trousers without protective features, plain t-shirts and everyday trainers are not claimable, however grubby they get. This catches people out regularly, so it is worth flagging any borderline purchase for your accountant instead of guessing.
Where this comes from
Check your own receipts
ClaimMate reads the receipt, tells you whether it's claimable and why, and keeps a tidy record for your accountant. See the full guide to claiming expenses.
Sort my first receiptMore guides
General information about published HMRC guidance, not tax advice.