Specialist Tax News

Tax Deductible Clothing

It has long been recognised that an employee stands little chance in obtaining tax relief on the cost of business clothing unless it is special clothing which fulfils the role of protection. The technical reason for not being able to obtain tax relief is that there is a dual purpose in spending the money – personal as well as business – and furthermore the clothing is suitable to be worn outside of the working environment even though the employee may not wish to do so.

The latest employee to make a claim and lose it at the Tax Tribunal stage is Sian Williams of BBC Breakfast fame. A novel argument made on her behalf was that the clothing expenditure was necessarily incurred for her work because whilst she was prepared to present the programme without wearing any clothes, the BBC would not accept that. Quite apart from the image which comes to mind at breakfast time, this argument received short shrift.

Leave a Reply