Reimbursing staff for uniforms-tax implications

Up until recently uniforms for admin staff have been purchased in bulk from corporate wear supplier. Staff would now like to purchase their own suits in a standard colour and get reimbursed with receipts with limit of €150 per year. I am just wondering if there are any tax implications with revenue for a scheme like this. It is a co requirement for smart dress.

No is the short answer.

If this uniform is a specific expense incurred in the performance of their employment, its called Schedule E expense (not flat rate expense). The employer either re-imburses the employees or the employees can reclaim it on their tax return.

In any case, it would come under the small gift exemption to PAYE of €250 which an employer is allowed gift an employee with each year. Just put it down as a Dunnes voucher and give to all employees.

Patrick

Staff already receive vouchers to cover the €250 exemption so cannot apply that. I had some recollection of reading about a case where a solicitor was claiming for suits to wear to court which was disallowed by Revenue. Ah well hopefully all is vouched with receipts so we'll take a chance with it.Thks for reply.