Clothing purchased for work purposes

I am a self employed builder and I prepare my own tax return. Am I allowed to claim the cost of clothing that I wear to work? 

1st August 2018

The purchase of general clothing is not an allowable deduction for tax, as it could be worn for non-work purposes - the fact that the trader may choose not to wear the clothing for non-work purposes is irrelevant. Therefore the only items of clothing that can be claimed for are those which fall into the categories of protective clothing and/or uniforms.

As you work in the building trade, the cost of steel capped boots, flourescent vests, hard hats, protective gloves and goggles could be claimed for, as could the cost of any overalls purchased. You would not, however, be able to claim for general clothing such as jeans and trainers. 

The legislation does allow for claims for the cost of uniforms though, so if you had T-shirts displaying your business details, those could be deducted for tax purposes.

Your local TaxAssist Accountant will be happy to prepare your tax return for you, and ensure that you're claiming everything you're entitled to. Please contact us to find your local office. 

By Jo Nockels

Disclaimer: Advice shared in this blog is intended to inform rather than advise. Taxpayer's circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this forum, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.

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