Concessions applicable to individuals (Income
Tax and interest on tax)
Flat rate allowances for cost of tools and special
clothing
An employee who has to bear the cost of upkeep of tools or special
clothing necessary for their work is entitled, under Section
198(1), ICTA 1988, to a tax deduction for the expenditure incurred.
For most trades flat rate expense deductions have been agreed with
the trade unions concerned. These deductions are given without
enquiry as to the amount of expenditure actually incurred by
individual employees, provided that it is the the employees'
responsibility to bear the relevant cost in full.
If the employer provides or pays for what is required, or would
make such provision if requested, the expense cannot be regarded as
necessarily incurred by the employee and no deduction is due. If
the employer makes partial provision, the rate of deduction may be
reduced accordingly. The existence of a flat rate deduction
does not debar an individual employee from instead claiming a
deduction for the actual expense he or she has incurred. The
deductions can be downloaded by
clicking
here.
For further information on your claim visit:
www.inlandrevenue.gov.uk
