Protective clothing and workwear

Partial

Protective clothing and workwear required for your trade are deductible: PPE, hi-vis vests, hard hats, safety boots, overalls. Ordinary clothing you could wear outside work (even if you only wear it for work) is not deductible. The test is whether it's protective or a recognisable uniform, not whether you choose to wear it only at work.

Common questions

Can I claim the cost of steel-toe-cap boots?
Yes. Safety boots required for your trade are protective equipment and are fully deductible.
I buy plain black trousers that I only wear on site. Can I claim them?
No. Plain clothing that could be worn everyday, even if you personally only wear it for work, does not qualify. HMRC's test is whether it is protective or a recognisable work uniform, not your personal usage.
Can I claim high-visibility vests?
Yes. Hi-vis vests are protective workwear specific to the trade and are deductible.

Watch out for

—Branded workwear (e.g. a fleece with your company logo) may qualify as a uniform if it is not suitable for everyday wear.
—Laundry costs for qualifying workwear can also be claimed. Keep records of actual costs or check the current HMRC flat-rate laundry allowances.

HMRC sources

https://www.gov.uk/expenses-if-youre-self-employed

Last verified: May 2026 · Tax year 2026/27

Related expenses

Tools and equipment
Log work clothing costs in TrameGet started free

This guidance is for general information only. Tax rules change. Verify with HMRC or a qualified accountant before filing.