PAYE worker can I claim for work uniforms I purchase

[foxylady5160]

Hi,

I have to buy my uniforms in the catering business I'm a paye worker can I claim for this at the end of year if I keep my receipts. Is this possible as I have to replace uniforms quite frequently and roughly cost over all in the year about €300 for health and safety reasons. I have checked the revenue site and nothing makes references to this.

Thanx.

 

[Mini3277]

www.revenue.ie/services/flat-rate-expenses.xls

You'll be entitled to flat rate expenses. Get them put onto your tax credits certificate.

 

[ClubMan]

If you qualify for a flat rated expenses in employment tax credit then backdate the claim for up to 4 previous tax years if applicable.

 

[InfoSeeker]

Is it accurate to say that based on the attached from Mini3277 response (ie it is from the Revenue website), a journalist working for a provincial paper could avail of a flat rate expense of 153 per annum under 'Journalists who receive expense allowances from their employers'?

Is this a tax credit of 153 euro per annum?

Also, on the same issue of entitlement to credits, are journalists entitled to a tax credit for purchasing papers, presume the logic is that they need to do this to be up to date on issues, etc?

 

[PaddyW]

Aren't journalists meant to write their own papers rather than read others? Not being smart or anything...

 

[foxylady5160]

Thanks a million for that. Do I just I keep the receipt and right a note that this is a flat expense and explaining the nature of the business I am in??? I can claim €97 for Catering Uniforms I suppose its better than nothing as I would be paying out well over €300 a year

 

[foxylady5160]

Also another question does that mean if I was office worker can claim expenses for work clothes? Technically they wouldn't be a uniform but office attire as I don't see that in the excel sheet. Its an interesting read on expenses and who qualifies for what!!!!!!!!!!

 

[dr.tax]

No, unfortunately not.

Also another question does that mean if I was office worker can claim expenses for work clothes? Technically they wouldn't be a uniform but office attire as I don't see that in the excel sheet. Its an interesting read on expenses and who qualifies for what!!!!!!!!!!

 

[ClubMan]

Also, on the same issue of entitlement to credits, are journalists entitled to a tax credit for purchasing papers

Not as far as I know.

 

[Graham_07]

Also another question does that mean if I was office worker can claim expenses for work clothes? Technically they wouldn't be a uniform but office attire as I don't see that in the excel sheet. Its an interesting read on expenses and who qualifies for what!!!!!!!!!!

No, unfortunately not.

As Dr Tax says, no you cannot. Apart from certain occupations wher flat rate expenses are allowed, there is no allowance for office or other ordinary work clothes. It comes down to the tax allowability being only granted if the expense is "wholly, exclusively and, (in the case of PAYE expenses) necessarily" for the purposes of performing the job. Unfortunately, clothing has, as it's first purpose, the protection of the body from the elements ( and the sometimes welcome or otherwise gazes of co-workers ). The clothing of itself has no function in the performance of the job. For example, social norms and modesty aside, an accountant could quite equally carry out the job of preparing a set of accounts in the nude, should weather and other conditions permit. ( I know this is going to end up in STB, I just know it ) Accordingly no allowance for ordinary clothing is permitted. Yes, it is normal for ,say, bank officials to wear certain conventions in clothing but as Michael O'Leary has many times proven one can run a large multi-billion €uro company in jeans & t-shirt. I have a long standing aversion to formal wear and my clients seem accepting of it. I dont believe that it makes me less apparently able to do the job they want.

 

[seánieboy]

is there one of these allowances for serving defence forces personnel

 

[Graham_07]

is there one of these allowances for serving defence forces personnel

I don't see any listing for Defence Forces personnel on the [broken link removed]

Don't the Defence Forces supply the actual clothing/uniforms at no cost to the employee in the first place? If so then there is no expense and accordingly there might be no expense allowance.

That being said, there are certain occupations such as nurses where, even if the uniforms are supplied and laundered by the employer, the nurse still gets a flat rate allowance. ( per Revenue's flat rate expenses list)

You should check your certificate of tax credits, if there is an "expenses in employment" heading granted then you are being granted the appropriate amount for your occupation.