Can I claim work clothes and PPE as a tradesperson?

Yes for protective clothing and uniforms, no for everyday clothes. In 2026-27 you can claim safety boots, hard hats, hi-vis and work-only overalls, plus cleaning them, but not jeans or T-shirts worn on site.

The line comes from a 1983 House of Lords case about a barrister's court clothes, and HMRC's manual still applies it to the self-employed today. It is stricter than many tradespeople expect. The rules below follow GOV.UK and HMRC's Business Income Manual as checked on 16 October 2026.

What you can and cannot claim

The rule from Mallalieu v Drummond

In Mallalieu v Drummond, a barrister claimed the cost of replacing and laundering the plain dark clothes she wore for court work and never wore away from work. The House of Lords decided by four to one that she could not, because clothes also keep you warm and decently dressed, whatever your reason for buying them. HMRC's manual (BIM37910) puts the test simply: the only question is whether the item "might suitably be worn as part of a hypothetical person's 'everyday' wardrobe". If it could, it is not allowable, even if you keep it only for work.

The same judgment drew the other line too. Lord Brightman said the cost of uniforms and protective clothing would not be disallowed by the decision, and HMRC's manual says to "allow a deduction for protective clothing and uniforms". So a hard hat is in, and a plain hoodie with plaster on it is out.

Grey areas

Logo clothing. GOV.UK allows "specialist clothing or uniforms that are not everyday clothing". Neither GOV.UK nor HMRC's manual says a printed logo alone turns ordinary clothing into a uniform, so a plain T-shirt with a logo added is not clearly claimable. A set of workwear that is plainly a uniform is on firmer ground.

Washing at home. GOV.UK allows the cost of cleaning claimable clothing, but gives no flat rate for the self-employed. The flat amounts on GOV.UK's uniform list, such as £60, are for employees only. Paid cleaning, such as a launderette or workwear laundry service, is easiest to show with receipts.

If you are unsure about an item, GOV.UK says to contact HMRC.

What this means for you

A made-up example: a self-employed plasterer outside Scotland, with profit in the basic rate band in 2026-27, buys safety boots for £95, two pairs of overalls for £60, a hi-vis vest for £15, gloves and knee pads for £40, and pays £120 over the year to have the overalls laundered. That is £330 of allowable clothing costs, which saves £85.80 at 20% Income Tax and 6% Class 4 National Insurance. The £150 the same plasterer spent on work jeans and T-shirts cannot be claimed. This is an example only.

The amounts are small, but they add up every year. Keep receipts that show what each item was. The rest of what trades can claim is in our guides to all trade expenses and claiming tools.

Steps to claim work clothes and PPE

1. Keep receipts that name each item, not just a shop total.
2. Sort each item: protective, uniform, work-only overalls, or everyday clothing.
3. Leave everyday clothing out, even if you only wear it on site.
4. Keep receipts for paid cleaning or repairs of the items you claim.
5. Add the total to your other allowable expenses, or record each one in your software as you buy it.

Under Making Tax Digital (MTD), each purchase becomes a digital record. The free MTD check shows when MTD starts for you, and the trades section has more guides for tradespeople.